Court Opinion

ID: 9645924
Source: CourtListenerOpinion
Date Created: 2023-08-22 21:40:32.837821+00
Date Added: 2024-06-11T13:11:05.139685
License: Public Domain

OPINION
GONZALEZ, Justice.
This is an ad valorem tax case in which the Institute for Aerobics Research (the *861Institute), has sued for an exemption from taxation under section 11.23(h) of the Property Tax Code. On motion for summary judgment, the trial court granted the Institute an exemption from ad valorem taxation. The Dallas County Appraisal District and the Dallas County Appraisal Review Board (petitioners) appealed. The court of appeals dismissed the appeal for want of jurisdiction on the basis that the petitioners did not file an appeal bond. 732 S.W.2d 735. We reverse the judgment of the court of appeals and remand the cause to that court.
Rules 40 and 46 of the Texas Rules of Appellate Procedure require that every appellant file an appeal bond “unless excused by law.” The petitioners assert that the Texas Property Tax Code provides such an excuse. We will address the status of each of the two petitioners separately, considering the arguments as they pertain to the appraisal district first.
The petitioners assert that section 42.28 of the Property Tax Code excuses the appraisal district from the requirement of filing an appeal bond. Section 42.28 states:
A party may appeal the final judgment of the district court as provided by law for appeal of civil suits generally, except that an appeal bond is not required of the chief appraiser, the county, the State . Property Tax Board, or the commissioners court.
Section 42.28 does not expressly include appraisal districts in its list of parties exempted from filing cost bonds in the court of appeals. Nevertheless, the petitioners contend that the exemption of the chief appraiser implicitly exempts the appraisal district as well. We need not decide the correctness of this contention, for we hold that the exemption of the county implicitly exempts the appraisal district.
This court has held that the governmental agency of an entity which is excused by law from the requirement of filing an appeal bond is itself excused. Board of Adjustment v. Stovall, 147 Tex. 366, 216 S.W. 2d 171, 174 (1949); Teacher Retirement System v. Duckworth, 153 Tex. 141, 264 S.W.2d 98 (1954), aff'g, 153 Tex. 141, 260 S.W.2d 632 (1953). See also City and County of Dallas Levee Improvements Dist. v. Carroll, 263 S.W.2d 307, 308 (Tex. Civ.App.—Dallas 1953, writ ref’d n.r.e.). Because the appraisal district is a governmental agent of the county for purposes of appraising property for ad valorem taxation, we hold that the exemption granted by the legislature to the counties of this state from filing an appeal bond inures to their appraisal districts as well.
No purpose would be served by requiring an appraisal district to file appeal bonds. As a political subdivision, an appraisal district is funded by tax dollars, and no doubt exists concerning its ability to pay any cost that might legally be assessed against it.1 It would be rather incongruous to exempt the county from the requirement of filing an appeal bond, but then to hold that the legal entity through which the county performs its governmental function must itself post an appeal bond. The undesirable state of having public funds tied up in litigation militates against such a holding.
Having determined that the appraisal district is excused from filing an appeal bond, we next decide whether the appraisal review board is likewise exempt. Texas courts have held that when a political subdivision or governmental entity is exempt from filing an appeal bond, its governmental board is also exempt. Board of Adjustment v. Stovall, 216 S.W.2d at 174; Board of Trustees v. Deer Run Properties, Inc., 616 S.W.2d 337, 339-40 (Tex.Civ.App.—San Antonio 1981, no writ). The Dallas County Appraisal Review Board performs a governmental function as the appraisal district's Board of Equalization. Its members are appointed by the appraisal district. Tex.Prop.Tax Code Ann. § 6.41 (Vernon 1982). Furthermore, the policy reasons expressed above for granting the appraisal district an exemption from filing an appeal bond apply with equal force to its appraisal *862review board. Accordingly, the review board acquires the same legal status as the appraisal district for purposes of filing an appeal bond.
For these reasons, we hold that the petitioners are exempt from filing an appeal bond. The judgment of the court of appeals is reversed and the cause is remanded to the court of appeals for consideration of the other points of error.
ROBERTSON, J., dissents.
KILGARLIN, J., files a dissenting opinion in which PHILLIPS, C.J., and WALLACE, J., join.

. The Property Tax Code has specifically recognized that "[a]n appraisal district is a political subdivision of the state." Tex.Prop.Tax Code Ann. § 6.01(c) (Vernon 1982).