Cameron Appraisal District v. Rourk

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that application of the exclusive remedies provision in Tax Code section 42.09 deprives courts of subject-matter jurisdiction
• holding that individuals who failed to file administrative protests may still assert claims that their properties were outside the boundaries of the taxing unit and were not subject to being taxed
• explaining that ARB decisions are final if not timely appealed to the district court as required by Section 42.21(a)
• concluding taxpayer’s failure to operate within administrative framework “deprives the courts of jurisdiction to decide most matters relating to ad valorem taxes.”
• recognizing the Tax Code provides detailed administrative procedures for those who contest their property taxes, which are “exclusive,” and most defenses are barred if not raised through the administrative process
• holding claim seeking declaration that tax is unconstitutional need not be brought administratively, but claim seeking to set aside individual tax assessment, even though premised on claim of unconstitutionality, must be brought administratively

Source: CourtListener parenthetical corpus (CC0).