Appraisal Review Bd. of Harris County Appraisal Dist. v. Spencer Square Ltd

In Appraisal Review Bd. of Harris County Appraisal Dist. v. Spencer Square Ltd., 252 S.W.3d 842, 844-45 (Tex. App.-Houston 14th Dist. 2008, no pet.), the board did conduct a hearing on the property owner's protest and issued a written order reducing the property's appraised value. The property owner did not file a petition for review of the order. Id. Subsequently, however, the owner filed suit in district court, alleging the board failed to comply with procedural guidelines outlined in the Tax Code. Id. The owner sought a writ of mandamus pursuant to section 41.45(f) compelling the board to conduct a second hearing. Id. at 843-44. The board filed a plea to the jurisdiction, arguing the trial court lacked jurisdiction under section 41.45(f) because the board had conducted a hearing. See id. at 844. The owner contended the trial court had jurisdiction under section 41.45(f) because it merely sought the hearing to which it was entitled. Id. The Court held the trial court erred by denying the board's plea to the jurisdiction. See id. at 844-46. The Court stated section 41.45(f) grants district courts jurisdiction to compel an appraisal review board to conduct a hearing if it denied a hearing after the property owner filed a notice of protest complying with the Tax Code. Id. at 845. The Court also observed that a petition for judicial review under chapter 42 is the process the Property Tax Code prescribes for an owner to appeal an appraisal board's order and to complain about procedural errors the board committed. Id. The property owner, however, had not timely filed a petition for judicial review. See id. at 843, 845. The Court concluded section 41.45(f) did not provide an additional avenue for attacking the board's order and could not be used to circumvent the appeal process prescribed by chapter 42. Id. at 845. The Court therefore held the trial court lacked jurisdiction under section 41.45(f) to order a second board hearing. Id.