Texas Appeals Court Affirms Dismissal of Property Classification Dispute

The Texas Court of Appeals issued a decision affirming the district court’s dismissal of taxpayer’s claims for lack of jurisdiction. The dispute arose from Harris County Appraisal District’s classification of taxpayer’s property as industrial, which prevented the State Office of Administrative Hearings from reviewing the property’s appraised value. The court held that State Office of Administrative Hearings and its Administrative Law Judge did not have the express authority to determine whether the property was correctly classified as industrial, and therefore did not act ultra vires or violate due process by refusing to hold an evidentiary hearing on the matter. The ...