Exxon Mobil Is Denied Texas Property Tax Classification Review

Exxon Mobil Corp.’s property tax lawsuit was properly dismissed by an administrative law judge because she had no “ministerial duty” to hear the case, a divided Texas appeals court said Friday.

The legislature didn’t give the State Office of Administrative Hearings the authority to review tax appeals over industrial properties—this includes holding evidentiary hearings to determine property tax classifications, which is what an Exxon subsidiary demanded, Justice Scott Field said for the majority. The decision clarifies the powers of the executive tribunal over certain property tax cases while limiting taxpayers’ ability to bring due process challenges.

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