Hehl v. Government Employees Insurance

How courts have described this case

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

• holding that an appraisal district may raise a new argument during the taxpayer’s appeal to the trial court because review is de novo
• explaining that “in a trial de novo, a court may consider arguments and evidence that are introduced afresh”
• noting that Property Tax Code requires agreements to communicate electronically to be in writing and signed
• noting that use of extrinsic aids to construe statutory language is appropriate only if it is ambiguous, including being susceptible to multiple reasonable interpretations
• stating that property tax liability derives from ownership of property, and person who owns property is generally liable for property taxes assessed on that property
• noting that the Tax Code provides a remedy for an erroneous appraisal based on property that was omitted from taxation because of a void assessment due to taxpayer fraud

Source: CourtListener parenthetical corpus (CC0).