In Carter v. Harris Cnty. Appraisal Dist., 409 S.W.3d 26, 30-31 (Tex. App.--Houston 1st Dist. 2013, no pet.), the taxpayer did not dispute the appraisal district's authority to tax his property. 409 S.W.3d 26, 30-31. Rather, the issue was the appraised value of the property and whether the taxpayer's inability to pay by the delinquency date affected his ability to challenge the appraisal review board's valuation of his property. Id. Indeed, the court was not even called upon to consider whether the taxpayer complied with Tex. Tax Code Section 42.08(b). Id. at 30. The taxpayer admittedly did not comply with Section 42.08(b), asserting he met the exception outlined in Section 42.08(d). Id. at 31.