Willacy County Appraisal District v. Sebastian Cotton & Grain, Ltd.

In this property-tax dispute regarding ownership of tangible personal property the Supreme Court reversed the judgment of the court of appeals determining that Willacy County Appraisal District (WCAD) lacked authority to change the ownership determination to the appraisal roll under Tex. Prop. Tax Code 25.25(b), holding that when, as in this case, an ownership correction to the appraisal roll does not increase the amount of property taxes owed for subject property in the year of correction, an appraisal district’s chief appraiser has statutory authority to make such a correction. WCAD initially listed on the 2009 appraisal roll Sebastian Cotton & Grain Ltd. as the owner of grain inventory stored on its property. WCAD subsequently corrected the appraisal roll to reflect DeBruce Grain as the property owner but ultimately changed the 2009 appraisal roll back to again reflecting Sebastian as the grain’s owner. Sebastian protested. The Supreme Court held (1) the ownership correction was proper; (2) a Tex. Prop. Tax Code 1.111(e) agreement may be rendered voidable if its is proven that the agreement was induced by fraud; and (3) Sebastian was not entitled to attorney’s fees under Tex. Prop. Tax Code 42.29. View "Willacy County Appraisal District v. Sebastian Cotton & Grain, Ltd." on Justia Law