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Houston Independent School District v. Morris

The Harris County Appraisal District's appraisal roll listed taxpayers as the owners of .96 acre they did not own. The taxing units filed suit against the taxpayers to collect unpaid taxes. After receiving payment, the taxing units nonsuited their claims for delinquent taxes. At the taxpayers' motion, the district court realigned the parties, designating them as the plaintiffs. The taxing units filed a plea to the jurisdiction, asserting the district court lacked jurisdiction because the taxpayers failed to exhaust their administrative remedies as required by the Tax Code. The court denied the plea. The exception to exhaustion in Texas Tax Code 42.09(b), allowing persons to plead nonownership as an affirmative defense, specifically contemplates that exhaustion will apply to a non-owner. Because the taxing units have nonsuited their claims against the taxpayers, the taxpayers' present lawsuit is a claim for affirmative relief with them as plaintiffs. The taxpayers do not assert an affirmative defense as required by the Tax Code. Because the taxpayers could have administratively challenged the disputed amount, they cannot claim duress based on the consequences resulting from their failure to make that challenge, nor may they pursue as plaintiffs an affirmative claim for refund of taxes paid under duress. The trial court's order is reversed and rendered. Houston's 1st Court of Appeals, No. 01-10-00043-CV, 05-19-2011.

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OPINION

Appellees, Ned B. Morris III, Daniel W. Shipper, Patrick A. Shipper, Anita Gibson, Mary Ann Mosely, Deborah L. Moore, Linda Shipper Bender, Caroline D. Armstrong, Pamela K. Moore, Joyce Salter, and James R. Hunt (collectively, “the Taxpayers”), have filed a motion for rehearing and a motion for en banc reconsideration of our opinion issued on March 4, 2011. Appellants, Houston Independent School District, City of Houston, Harris County, Harris County Education Department, Port of Houston of Harris County Authority, Harris County Flood Control District, Harris County Hospital District, and Houston Community College System (collectively, “the Taxing Units”), have filed a response. We deny the motion for rehearing, withdraw our opinion and judgment of March 4, 2011, and issue this opinion and judgment in their place. Because we issue a new opinion, the Taxpayers’ motion for en banc reconsideration of our prior opinion is moot. See Richardson-Eagle, Inc. v. William M. Mercer, Inc., 213 S.W.3d 469, 472 (Tex. App.–Houston [1st Dist.] 2006, pet. denied).

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