Court Opinion

ID: 9773165
Source: CourtListenerOpinion
Date Created: 2023-08-29 17:38:51.981576+00
Date Added: 2024-06-11T07:31:50.517586
License: Public Domain

OPINION ON MOTION FOR REHEARING
BLEIL, Justice.
On motion for rehearing, the taxing units complain that we erred by rendering judgment assessing the 1981 value of HL & P’s property at $147,363,600.00, when our only authority is to set aside the assessment. Further, they contend that we erred by taxing costs against them. We agree that we so erred and reform our judgment accordingly.
The 1981 property assessment is not governed by the Texas Tax Code. Before 1982, the judicial relief available for an invalid property assessment was cancellation of the assessment without prejudice to the right of the taxing units to reassess the property properly. Whelan v. State, 155 Tex. 14, 282 S.W.2d 378, 385 (1955); Atlantic Richfield Co. v. Warren Independent School District, 453 S.W.2d 190, 200 (Tex.Civ.App.—Beaumont 1970, writ ref’d n.r. e.); Seguin Independent School District v. Blumberg, 402 S.W.2d 552, 557-58 (Tex.Civ.App.—San Antonio 1966, writ ref’d n.r.e.); Tex.Rev.Civ.Stat.Ann. art. 7346, repealed by ch. 841, § 6(a)(1), 1979 Tex.Gen. Laws 2329. We have no authority to act other than to set aside the assessment for the 1981 tax year.
We also erred in taxing costs against the taxing units. The taxing units are exempt from paying costs on appeal even though HL & P is the prevailing party. El Campo Independent School District v. Kimmey, 571 S.W.2d 865, 866 (Tex.1978); Nacogdoches Independent School District v. McKinney, 513 S.W.2d 5 (Tex.1974).
To this extent, we grant the taxing units’ motion for rehearing. We modify our decision to set aside the 1981 assessment without prejudice to the taxing units to properly reassess HL & P’s property for 1981. The costs are taxed against HL & P. In all other respects, the motion for rehearing is overruled.