For the months of November and December there were two commercial property tax appraisal lawsuits appealed from district court.

November: Oncor Electric Delivery Company NTU LLC v. Young Central Appraisal District and Young County Appraisal Review Board, No. 02-22-00475-CV (Tex. App.—Fort Worth)

Primary Tax Code Section at Issue: Tex. Tax Code §§ 1.111(e), 25.25(c)(1).
Appellee Trial Argument: The taxpayer’s Section 25.25(c)(1) motion to correct the 2019 appraisal roll is foreclosed by the prior Section 1.111(e) agreement to the 2019 appraised value of the property.
Appellant Trial Argument: The Section 1.111(e) agreement does not cover what the Section 25.25(c)(1) motion seeks to correct: the mistaken transposition of numerical data quantifying specific categories of the property at issue.
Disposition: Motion for Summary Judgment (lack of jurisdiction).
Appellate Case Number: 02-22-00475-CV.
Appeal Date: November 30, 2022.
Appeals Court: 2nd Court of Appeals, Fort Worth, Texas.
District Court: 90th Judicial District Court, of Young County, Texas.
Attorneys Involved: Oncor Electric Delivery Company NTU LLC: Marnie A. McCormick of Duggins, Wren Mann & Romero, LLP; Young Central Appraisal District: Kirk Swinney of Low Swinney Evans & James, PLLC; Young County Appraisal Review Board: Judith A. Hargrove of Hargrove Law.
To follow this appeal: click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=02-22-00475-CV&coa=coa02.

December: J-W Power Company v. Henderson County Appraisal District, No. 12-22-00325-CV (Tex. App.—Tyler)

Primary Tax Code Section at Issue: Tex. Tax Code § 25.25(c)(2), (3), (l).
Appellee Trial Argument: The taxpayer’s Section 25.25(c)(2), (3) motions to correct the 2013 thru 2016 appraisal roll are foreclosed by the Henderson County ARB’s determination of the taxpayer’s prior Section 41.41 protests for the 2013 thru 2016 tax years. Appellee cited the following cases and alleged they dealt with the same issue: J-W Power Company v. Sterling County Appraisal District, 03-21-00069-CV, 2022WL2836807 *1 (Tex. App.–Austin July 21, 2022, no pet. h.) (mem. opinion); and, J-W Power Company v. Irion County Appraisal District, 03-21-00005-CV, 2022WL2836812 *1 (Tex. App.–Austin July 21, 2022, no pet. h.)(mem. opinion).
Appellant Trial Argument: Motions filed pursuant to Section 25.25(c)(2), (3) can be filed regardless of a prior Section 41.41 protest. The language of Section 25.25(l) provides this: “A motion may be filed under Subsection (c) regardless of whether, for a tax year to which the motion relates, the owner of the property protested under Chapter 41 an action relating to the value of the property that is the subject of the motion.”
Disposition: Motion for Summary Judgment (lack of jurisdiction).
Appellate Case Number: 12-22-00325-CV.
Appeal Date: December 28, 2022.
Appeals Court: 12th Court of Appeals, Tyler, Texas.
District Court: 392nd Judicial District Court, of Henderson County, Texas (Heard before the 173rd Judicial District Court, of Henderson County, Texas).
Attorneys Involved: J-W Power Company: Brittany Dumas, Jeffrey L. Nanson, Sara Barfield, Michael P. Moore, Derrik Gay, and Kory Ryan of Rylan Law Firm, PLLC; Henderson County Appraisal District: Ryan James, Marjorie Bachman, Erin Gaines, and Kirk Swinney of Low Swinney Evans & James, PLLC.
To follow this appeal: click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=12-22-00325-CV&coa=coa12.