(DOWNLOAD) "Joseph Gruy v. Jim Hogg County Appraisal District" by Sixth District, Texarkana No. 9477 Court of Appeals of Texas ~ Book PDF Kindle ePub Free
eBook details
- Title: Joseph Gruy v. Jim Hogg County Appraisal District
- Author : Sixth District, Texarkana No. 9477 Court of Appeals of Texas
- Release Date : January 05, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
Joseph Gruy, Jr. appeals from an adverse judgment in his action to set aside increased taxable values on his property set by the Jim Hogg County Appraisal District. The principal question to be decided is whether the district's failure to give Gruy notice of the increased appraisal within the time provided by Tex. Tax Code Ann. ? 25.19(a) (Vernon 1982) rendered its action void. We conclude that in the circumstances here it did not. In 1983, Gruy's 6,262.74 acres of land in Jim Hogg County had an appraised value of $273,630.00. Early in 1984, Gruy sold 1,168.91 acres and retained 5,093.83 acres. Because the land is agricultural land, an annual redetermination of the appraised value is required and was done by the chief appraiser for the district pursuant to the requirements of Tex. Const. art. 8, ? 1-d and Tex. Tax Code Ann. ?? 23.52, 23.53 (Vernon 1982). Gruy owned different classifications of land under the code used by the appraisal district. his lands were reappraised as follows: (1) 2,731.09 acres coded as R1D2 valued at $44.00 per acre in 1983, and $50.00 per acre in 1984; (2) 240 acres coded as RB1 valued at $31.00 per acre in 1983, and $35.00 per acre in 1984; (3) 22.74 acres coded a M valued at $4.00 per acre in 1983, and $5.00 per acre in 1984; and (4) 2,100 acres coded as R1D1 valued at $45.00 per acre in 1983, and $51.00 per acre in 1984.