DISSENTING OPINION
The trial court held subject-matter jurisdiction over this controversy. To seek review of a final decision of an appraisal review board, a party “must file a petition for review with the district court within 45 days after the party received notice that a final order has been entered.” See Act of May 28, 1989, 71st Leg., R.S., ch. 796, § 44, 1989 Tex. Gen. Laws 3591, 3604 (amended 2009) (TEX. TAX CODE ANN. § 42.21(a), since amended); see also Cameron Appraisal Dist. v. Rourk, 194 S.W.3d 501, 502 (Tex. 2006). If a party fails to petition the district court within 45 days of receiving notice of the final order, the trial court lacks subject-matter jurisdiction, and the appraisal review board’s decision is final. KM-Timbercreek, LLC v. Harris Cnty. Appraisal Dist., 312 S.W.3d 722, 728 (Tex. App.-Houston [1st Dist.] 2009, no pet.). Although no party contested Palaniappan’s timely filing of his tax protest in the district court, the majority presumes it was not timely filed and vacated the trial court judgment. Because the law does not support such a presumption, we should address the merits of the appeal and the issues raised by the parties. Because we do not, I respectfully dissent.
The appellate courts generally may not reverse for unassigned error, except for those errors deemed to be fundamental. Tex. Ass’n of Bus. v. Tex. Air Control Bd., 852 S.W.2d 440, 446 (Tex. 1993). Lack of subject-matter jurisdiction is a fundamental error that an appellate court may recognize and address even when a party does not raise a jurisdictional challenge. In re B.L.D., 113 S.W.3d 340, 350 (Tex. 2003). However, the record must “affirmatively and conclusively” show lack of jurisdiction. McCauley v. Consol. Underwriters, 304 S.W.2d 265, 266 (Tex. 1957) (per curiam); see also In re B.L.D., 113 S.W.3d at 350 (holding that unassigned error may be reviewed “when the record shows on its face that the court lacked jurisdiction”); Haney v. Purcell Co., 796 S.W.2d 782, 787 (Tex. App.-Houston [1st Dist.] 1990, writ denied) (“The record must affirmatively and conclusively disclose such error.”).
