Texas Court of Appeals Partially Affirms, Remands Taxpayer’s Property Tax Dispute Against Atascosa Appraisal District

The Texas Court of Appeals issued a decision reversing and remanding in part a decision dismissing taxpayer’s petition claiming the Atascosa Central Appraisal District (ACAD) failed to notify him of the removal of an open-space appraisal on his land for the 2022 ad valorem tax year. The trial court ruled that taxpayer failed to exhaust all administrative remedies as required by the Tax Code and therefore it lacked subject matter jurisdiction to consider his petition. Taxpayer appealed and the court of appeal held that taxpayer had exhausted his administrative remedies by filing a protest and obtaining a determination from the ...