# Harris County Appraisal Review Board v. General Electric Corp.

> Court of Appeals of Texas · November 7, 1991 · 819 S.W.2d 915

URL: https://www.frixlaw.com/law-library/cases/9666179

## Case

- **Full name:** HARRIS COUNTY APPRAISAL REVIEW BOARD, Appellant, v. GENERAL ELECTRIC CORPORATION, Appellee
- **Court:** Court of Appeals of Texas
- **Decided:** November 7, 1991
- **Citations:** 819 S.W.2d 915; 1991 Tex. App. LEXIS 2706; 1991 WL 225957
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Brown, Murphy, Cannon
- **Cited by:** 27 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9666179

## How later opinions describe it (automated extraction)

- holding that not scheduling a protest hearing 20 was unconstitutional, after property owners had paid their taxes “under protest” and timely filed for a protest hearing
- holding that not scheduling a protest hearing was unconstitutional, after property owners had paid their taxes “under protest” and timely filed for a protest hearing
- holding that appraisal district never acquired jurisdiction over the increase in value of the property where taxpayer filed a chapter 41 protest

## Opinion text

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).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9666179. Public record. Not legal advice.