Poly-America, Inc. v. Dallas County Appraisal Dist., POLY-AMERIC
| Decision Date | 06 February 1986 |
| Docket Number | INC,No. 10-85-061-CV,POLY-AMERIC,10-85-061-CV |
| Parties | , Appellant, v. DALLAS COUNTY APPRAISAL DISTRICT, et al, Appellees. |
| Court | Texas Court of Appeals |
This appeal involves section 42.21 of the Texas Tax Code. See Tex.Tax Code Ann. § 42.21 (Vernon Supp.1986). The question is whether the court acquires jurisdiction of a petition of review where suit is brought by the property owner only against the appraisal district within the forty-five-day time limit prescribed by section 42.21(a). We hold that to acquire jurisdiction the appraisal district and the appraisal review board must both be made defendants in the suit within the prescribed time limit.
Poly-America, Inc., which protested the appraisal of its real property by the Dallas County Appraisal Review Board, filed suit to obtain a review of the Appraisal Review Board's final order determining the protest. The suit was filed against the Dallas County Appraisal District within forty-five days after Poly-America had received notice of the final order, but Poly-America did not join the Appraisal Review Board as a defendant in the proceeding until more than forty-five days had elapsed. The Appraisal District and the Appraisal Review Board filed a joint plea in bar and asked the court to dismiss the suit because Poly-America had failed to timely file and prosecute the suit against the required defendants under section 42.21(a). The court dismissed the suit with prejudice, and Poly-America appeals.
Section 42.21 provides:
(a) A party who appeals as provided by this chapter must file a petition for review with the district court within 45 days after the party received notice that a final order has been entered from which an appeal may be had; failure to timely file a petition bars any appeal under this section.
(b) ... Any other petition for review under this chapter must be brought against the appraisal district and the appraisal review board.
Tex.Tax Code Ann. § 42.21 (Vernon Supp.1986) (emphasis added). The Appraisal District and the Appraisal Review Board argue that this section bars judicial review forever because Poly-America did not file suit against both of them within the prescribed time limit. However, Poly-America points out that subsection (b), which was added by an amendment in 1983, does not expressly bar judicial review if the appraisal district and appraisal review board are not both named as defendants in the suit within the prescribed time period. Poly-America contends that reading such a restriction into section 42.21 would be tantamount to legislating.
The rights, procedure and remedies set forth in section 42.21 are exclusive and supplant and supersede a property owner's common law rights and remedies. Texas Architectural Aggregate v. Adams, 690 S.W.2d 640, 643 (Tex.App.--Austin 1985, no writ); Tex.Tax Code Ann. § 42.09 (Vernon 1982). Therefore, to obtain a judicial review of the appraisal review board's final determination of his protest, a property owner must comply with that section. Statutory provisions creating rights and remedies are mandatory and exclusive and must be complied with in all respects. Mingus v. Wadley, 115 Tex. 551, 285 S.W. 1084, 1087 (1926). Furthermore, where statutory rights and remedies are concerned, the court may act only in the manner provided by the statute. Bullock v. Amoco Production Co., 608 S.W.2d 899, 901 (Tex.1...
To continue reading
Request your trial
-
Ragsdale v. Progressive Voters League
...negate the protection for competing interests which the legislature considered when shaping the remedy. See Poly-America, Inc., v. Dallas County Appraisal Dist., 704 S.W.2d 936, 937 (Tex.App.--Waco 1986, no writ); Larkins v. City of Denison, 683 S.W.2d 754, 757 (Tex.App.--Dallas 1984, no In......
-
Appraisal Review Bd. of El Paso v. Fisher
...Dist. v. Dreyer Partners, Inc., 938 S.W.2d 196, 197-98 (Tex.App.-Houston [14th Dist.] 1997, no writ); Poly-America, Inc. v. Dallas County Appraisal Dist., 704 S.W.2d 936, 937-38 (Tex.App.-Waco 1986, no writ). The version of Section 42.21 applicable to this case required Appellee to file a p......
-
Gregg County Appraisal Dist. v. Laidlaw Waste Systems, Inc.
...Colinas Corp., 814 S.W.2d 816, 818 (Tex.App.--Dallas 1991), rev'd on other grounds, 835 S.W.2d 75 (Tex.1992); Poly-America, Inc. v. Dallas County Appraisal Dist., 704 S.W.2d 936 (Tex.App.--Waco 1986, no writ). Although in Poly-America and Int'l Church of the Foursquare Gospel, the defect wa......
-
General Elec. Credit Corp. v. Midland Cent. Appraisal Dist., 08-90-00164-CV
...v. Hays Consolidated Independent School District, 704 S.W.2d 857 (Tex.App.--Austin 1985, writ ref'd n.r.e.); Poly-America, Inc. v. Dallas County Appraisal District, 704 S.W.2d 936 (Tex.App.--Waco 1986, no writ). Point of Error No. Three is GECC's remaining points of error, numbers five thro......