Court Opinion

ID: 9666179
Source: CourtListenerOpinion
Date Created: 2023-08-24 01:07:11.212604+00
Date Added: 2024-06-11T13:27:20.620189
License: Public Domain

J. CURTISS BROWN, Chief Justice,
concurring.
I agree with the Court. However, a simple solution presents itself. Despite its failure to set the timely protest for hearing and give G.E. notice thereof the Board claims that G.E. failed to give notice under § 41.44(c):
A property owner who files a notice of protest authorized by Section 41.411 is entitled to a hearing and determination of the protest if he files the notice prior to the date the taxes on the property to which the notice applies becomes delinquent.
“ * * * the taxes on the property to which the notice applies ” never became delinquent. The taxes were timely paid under protest. Therefore the notice was timely filed under 41.44(c).