GRAYSON COUNTY APPRAISAL FROM A DISTRICT COURT DISTRICT, APPELLANT, v. H. K. LYDE, ET AL., APPELLEES

 
COURT OF APPEALS
FIFTH DISTRICT OF TEXAS
AT DALLAS
NO. 05-89-00078-CV
 
GRAYSON COUNTY APPRAISAL                        FROM A DISTRICT COURT
DISTRICT,
 
 
        APPELLANT,
 
 
v.
 
 
H. K. LYDE, ET AL.,
 
 
        APPELLEES.                                 OF DALLAS COUNTY, TEXAS
 
 
 
BEFORE JUSTICES WHITHAM, LAGARDE AND KINKEADE
OPINION BY JUSTICE KINKEADE
JULY 21, 1989
        This is an accelerated appeal by the Grayson County Appraisal District from the trial court's order certifying a class action in a suit contesting a property tax reappraisal. Grayson County contends, among other things, that the taxpayers who brought the suit failed to invoke the trial court's jurisdiction. We agree and reverse the trial court's judgment.
        In 1988, the Grayson County Appraisal District reappraised the property in the county and, as a result, raised the appraised values of approximately 38,000 properties. H. K. Lyde and other taxpayers gathered about five thousand signatures on petitions to protest the reappraisal. Several of these "protest petitions" were filed with the appraisal review board at various times with the Grayson County appraisal review board. The petitions requested that the review board conduct a hearing on the protest. The chairman of the appraisal review board, Mr. Troy L. Cox, wrote a letter declining to meet the whole group of protesters, but offering to meet with Lyde as the group leader. Cox also stated in his letter that the review board intended to hear all protests. In a reply letter to Cox, Lyde's attorney responded that the taxpayers considered Cox's letter as a refusal to hear their protests and notified him that they intended to appeal. Lyde then filed this suit in the district court of Grayson County.
        The appraisal district contends that the trial court did not have jurisdiction over the cause of action because Lyde and the other protesting taxpayers failed to exhaust their administrative remedies. In class action proceedings, the plaintiffs must exhaust their administrative remedies before a court may acquire jurisdiction. Schenker v. City of San Antonio, 369, S.W.2d 626, 629 (Tex. Civ. App.--San Antonio 1963, writ ref'd n.r.e.). To invoke the court's jurisdiction, taxpayers must comply with the Tax Code requirements for appeal. Corchine Partnership v. Dallas County Appraisal District, 695 S.W.2d 734, 735 (Tex. App.--Dallas 1985, writ ref'd n.r.e.).
        The Tax Code provides that the appraisal review board shall conduct a hearing on any protest for which a notice of protest has been filed. TEX. TAX CODE § 41.45(a) (Vernon 1982). The board shall then mail to the protestor a notice of its order on the protest. TEX. TAX. CODE § 41.47(a) (Vernon 1982). In order to exercise his right of appeal, the protestor must file a written notice of appeal within fifteen days the receipt of his notice. TEX. TAX CODE § 42.06(a) (Vernon 1982).
        The record before us fails to show the dates of any hearings or orders on protests of any of the plaintiffs. Lyde contends that Cox's letter constituted an order determining the protests of the petitioners. However, the letter explicitly states that the appraisal review board would hear each individual protest as required by the Tax Code. Lyde does not argue that the board conducted individual hearings. We hold that, by failing to prove the dates of any hearings with, or notices from, the appraisal review board, Lyde and the other protestors have not shown that they exhausted their administrative remedies. The trial court, therefore, lacked jurisdiction over this cause. See Rockdale Independent School District v. Thorndale Independent School District, 681 S.W.2d 225, 227 (Tex. App.--Austin 1984, no writ). We reverse the trial court's order and dismiss this cause of action for want of jurisdiction.
 
 
 
                                                          
                                                          ED KINKEADE
                                                          JUSTICE
 
DO NOT PUBLISH
TEX. R. APP. P. 90.
 
89-00078.F
 
 
File Date[01-02-89]
File Name[890078]