Kinder Morgan SACROC, LP v. Scurry County (Opinion)Annotate this Case
In this ad valorem tax dispute, the Supreme Court reversed the judgment of the court of appeals and the trial court declining to dismiss a tax appeal under the Texas Citizens Participation Act (TCPA), Tex. Civ. Proc. & Rem. Code 27.001-.011, holding that the motion to dismiss was timely filed.
Certain taxing units sought judicial review of a tax appraisal review board order declining to reappraise the value of mineral-interest property claimed to be undervalued on the tax rolls. The trial court and court of appeals refused to dismiss the tax appeal under the TCPA. The affected taxpayer appealed, arguing that, contrary to the rulings of the lower courts, the TCPA dismissal motion was timely and the trial court had jurisdiction over the tax appeal. The Supreme Court reversed, holding (1) there was no jurisdictional impediment to reaching the merits of this appeal; and (2) the TCPA motion to dismiss was timely filed.