Texas Court of Appeals Finds Property Tax Payment Fact Issue, Jurisdictional Plea Denied

The Texas Court of Appeals ruled that the trial court properly denied a plea to the jurisdiction raised by the Harris Central Appraisal District (HCAD). HCAD contended that the taxpayer failed to present competent evidence it timely paid its property taxes, and therefore the trial court lacked subject-matter jurisdiction. The Court concluded that the taxpayer’s evidence was not conclusory and that it raised a fact issue on whether the taxpayer deposited its tax payment in the mail before the delinquency date. The Court found that the trial court could not grant the plea to the jurisdiction and held that the ...