RobertM

From the COVERT v. WILLIAMSON CAD 241 S.W. 3D 655, Tex. App.-Austin, November 30, 2007 (NO. 03-06-00218-CV) case, it says that you can protest the land value, but it has to be part of a protest that the overall appraised value of the property is unequal. This case has been appealed to the Texas Supreme Court and it has affirmed the decision. Here is the ruling and a link to the case. We therefore hold that a taxpayer challenging the equal and uniform assessment of an improved property under section 42.26 must allege that the overall appraised value of the property is unequal. While he is not prevented from bringing evidence that only the land or only the improvement was unequally assessed, the taxpayer must allege that the value of the improved property was appraised unequally in order to state a cause of action under section 42.26. CONCLUSION Because the trial court did not err in granting the dismissal, we affirm. http://bulk.resource.org/courts.gov/states...p.03/16382.html