Texas Disposal Systems Landfill, Inc. v. Travis Central Appraisal District, by and Through Marya Crigler, Acting in Her Official Capacity as Chief Appraiser of Travis Central Appraisal District
The dissenting opinion in Texas Disposal Systems Landfill, Inc. v. Travis Central Appraisal District challenges the majority's interpretation of Texas Tax Code Section 42.02(a)(1) regarding property tax appraisal appeals. Justice Boyd argues that limitations on such appeals are jurisdictional and that a district court's review of an appraisal review board order should not be confined solely to the grounds raised in the property owner's initial protest. The dissent asserts that the Tax Code and Texas Constitution mandate that appraised values must reflect both "equal and uniform" taxation and the property's "market value," and therefore, the district court should be able to address market value even if not initially protested. The dissent concurs with the majority's decision to affirm the court of appeals' judgment but disagrees with the prohibition on the district court addressing the market-value issue on remand. Consequently, Justice Boyd respectfully dissents in part.