Midland Central Appraisal District v. Plains Marketing, L.P.

How courts have described this case

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

• holding a party may not protest on one ground to the appraisal review board but assert a different ground before the district court
• holding it unnecessary to consider adequacy of notices of protest because the court’s task was to determine whether the appraisal review board considered party’s exemption claim
• “Courts have recognized that the legislature rejected hypertechnieal requirements for challenges to appraisal values when it adopted the current tax protest mechanism.”

Source: CourtListener parenthetical corpus (CC0).