X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
In this ad valorem property tax case, we decide whether a plaintiff’s trivial misnomer in its petition for judicial review defeats a trial court’s jurisdiction. Because we conclude that it does not, we grant the petition for review, reverse the court of appeals’ judgment, and remand the case to the trial court for further proceedings.

The property is located at 5900 North Freeway, in Houston. On June 21, 2002, Reddy Partnership, a Texas general partnership, sold it to Reddy Partnership/5900 North Freeway, L.P., a Texas limited partnership. On April 28, 2008, Harris County Appraisal District (HCAD) mailed a Notice of Appraised Value of the property to “Reddy Partnership, ETAL [sic].” A notice of protest was subsequently filed with HCAD under the same name, contesting the 2008 tax assessment. After a hearing, HCAD’s Appraisal Review Board rejected the protest. The Board’s order, addressed to “Reddy Partnership, ETAL,” was mailed to the partnership’s designated agent, O’Connor & Associates.

On September 11, 2008, “Reddy Partnership ETAL, as the property owners, [sic]” timely filed a petition for judicial review challenging the Board’s determination. Fifteen months later, after the 45-day statute of limitations to appeal the Board’s order had passed, HCAD filed a plea to the jurisdiction, contending that the trial court lacked subject matter jurisdiction over the petition because the plaintiff, “ Reddy Partnership,” was not the owner of the property on January 1, 2008, and, therefore, lacked standing to seek judicial review of the Board’s order.*fn1 In support of its plea, HCAD attached a copy of the warranty deed in which Reddy Partnership sold the property to Reddy Partnership/5900 North Freeway, L.P.

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
September 18, 2024 - September 19, 2024
Dallas, TX

Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies


Learn More
October 15, 2024
Dallas, TX

The Texas Lawyer honors attorneys and judges who have made a remarkable difference in the legal profession in Texas.


Learn More
April 08, 2025 - April 09, 2025
Chicago, IL

Join General Counsel and Senior Legal Leaders at the Premier Forum Designed For and by General Counsel from Fortune 1000 Companies


Learn More

Health Law Associate CT Shipman is seeking an associate to join our national longstanding health law practice. Candidates must have t...


Apply Now ›

Shipman & Goodwin LLP is seeking a attorney to expand our national commercial real estate lending practice. Candidates should have at l...


Apply Now ›

Associate Attorney (Immigration Law) Position: Associate Attorney (Immigration Law) Location: Central NJ (Remote/Hybrid) Salary: $...


Apply Now ›
06/27/2024
The American Lawyer

Professional Announcement


View Announcement ›
06/21/2024
Daily Business Review

Full Page Announcement


View Announcement ›
06/14/2024
New Jersey Law Journal

Professional Announcement


View Announcement ›