In Emmett Props., Inc. v. Halliburton Energy Servs., Inc., 167 S.W.3d 365 (Tex. App.--Houston 14th Dist. 2005, pet. denied), the plaintiff corporation filed suit against the defendant more than three years after the Secretary of State had forfeited the plaintiff's charter for delinquent property taxes. Id. The Court held that the plaintiff's claims were not revived when the Secretary of State reinstated the plaintiff's charter. Id. at 370. The court reasoned that the plain language of the Tax Code did not provide for revival of the extinguished claims. Id.