Appraisal Review Bd. v. International Church of Foursquare Gospel
| Decision Date | 22 October 1986 |
| Docket Number | No. C-5513,C-5513 |
| Citation | 30 Tex.Sup.Ct.J. 29,719 S.W.2d 160 |
| Parties | APPRAISAL REVIEW BOARD and the Taylor County Appraisal District, Petitioners, v. INTERNATIONAL CHURCH OF the FOURSQUARE GOSPEL, Respondent. |
| Court | Texas Supreme Court |
Shelburne J. Veselka, McCreary, Veselka, Beck & Allen, Austin, for petitioners.
C.J. Humphrey, Amarillo, for respondent.
This is an appeal from an order of the Appraisal Review Board of the Taylor County Appraisal District. The trial court erroneously assumed jurisdiction and granted the relief sought by the International Church of the Foursquare Gospel. The court of appeals, with one member dissenting, dismissed Taylor County Appraisal District's appeal pursuant to Tex.R.Civ.P. 414 (now Tex.R.App.P. 74) for failure to file a brief. 711 S.W.2d 306. We hold that the court of appeals erred in dismissing the appeal rather than the cause. The record shows that International Church of the Foursquare Gospel failed to comply with § 42.21 of the Texas Tax Code (Vernon's Supp.1986) by its failure to include the Taylor County Appraisal District as a party within 45 days after receiving notice that a final order had been entered. Compliance with § 42.21 is jurisdictional and the jurisdictional error of the trial court is apparent on the face of the record. The court of appeals' decision conflicts with § 42.21 of the Texas Tax Code. See Poly-America, Inc. v. Dallas County Appraisal District, 704 S.W.2d 936 (Tex.App.--Waco 1986, no writ). See also Cox v. Johnson, 638 S.W.2d 867, 868 (Tex.1982) () and Bullock v. Amoco Production Co., 608 S.W.2d 899, 901 (Tex.1980) (). Therefore, we grant the application for writ of error and pursuant to Tex. R.App.P. 133(b), without hearing oral argument, we reverse the judgments of the court of appeals and the trial court and dismiss the cause.
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...of Baytown v. Harris County, 765 S.W.2d 823 (Tex.App. — Houston 14th Dist. 1988, writ denied); Appraisal Review Board v. International Church of Foursquare Gospel, 719 S.W.2d 160 (Tex.1986); Keggereis v. Dallas Cent. Appraisal Dist., 749 S.W.2d 516, 519 (Tex. App. — Dallas 1988, no writ) (f......
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...expression "face of the record" in a more limited sense in other contexts. Thus in Appraisal Review Board v. International Church of the Foursquare Gospel, 719 S.W.2d 160, 30 Tex.Sup.Ct.J. 29, 30 (Tex.1986), the supreme court took notice of a fundamental "jurisdictional error of the trial c......
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Gregg County Appraisal Dist. v. Laidlaw Waste Systems, Inc.
...court had no jurisdiction to review the decision of the Review Board. See Las Colinas Corp., 814 S.W.2d at 818. Church of the Foursquare Gospel, 719 S.W.2d 160 (Tex.1986); Dallas Central Appraisal Dist. v. Las Colinas Corp., 814 S.W.2d 816, 818 (Tex.App.--Dallas 1991), rev'd on other ground......
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MIDLAND CENTRAL APPRAISAL DISTRICT v. Plains Marketing, LP
...held that compliance with the statutory requirements for an appraisal review is jurisdictional in Appraisal Review Bd. v. Int'l Church of Foursquare Gospel, 719 S.W.2d 160, 160 (Tex. 1986). Subsequently, however, the court held that compliance with the statutory requirements for asserting a......