Court Opinion

ID: 9768273
Source: CourtListenerOpinion
Date Created: 2023-08-29 05:53:51.202917+00
Date Added: 2024-06-11T07:30:39.020684
License: Public Domain

WHITHAM, Justice,
concurring.
I concur in the result. In its second and third points of error, the appraisal authorities contend that they were denied trial de novo review of the appraised value of Rubbermaid’s property as provided by TEX. CODE ANN. § 42.23(a) (Vernon 1982). In disposing of this trial de novo issue, the majority agrees with the appraisal authorities that the trial court would err if it concluded as a matter of law that the appraisal authorities were bound by the appraisal roll value of the property on the issue of market value. The majority, however, overrules the appraisal authorities’ second and third points on the grounds that the appraisal authorities failed to discharge their burden to show from the record as a whole that any such erroneous conclusion of law was reasonably calculated to cause and probably did cause the rendition of an improper judgment. TEX.R.CIV.P. 434. I agree with the majority that the second and third points of error should be overruled under the provisions of rule 434. Therefore, I express no opinion on whether the trial court would err if it concluded as a matter of law that the appraisal authorities were bound by the appraisal roll value of the property on the issue of market value. Consequently, I express no opinion as to whether appraisal authorities are denied trial de novo review if the appraisal roll value of property before the review board is treated as binding upon appraisal authorities on the issue of market value on judicial review sought by a taxpayer.