Texas ~ Property Tax: Governmental Immunity Did Not Apply For Ministerial Act

CCH Tax Day Report

A Texas Court of Appeals has affirmed the denial of a motion to dismiss a property tax claim for lack of jurisdiction by a county assessor-collector since the assessor did not have governmental immunity for the claim. The taxpayer purchased property from the tax assessor’s office and subsequently made improvements on the property. Another taxpayer, over a year later, purchased the same property from the tax assessor’s office at a tax auction. As a result, the taxpayer filed a claim that the assessor failed to issue a correct deed to the property. The court found that the claim was made regarding a purely ministerial act and not made regarding the assessor’s exercise of discretion. Therefore, according to the court, no immunity applied.

Wineinger v. Z Bar, Court of Appeals of Texas, Fifth District, Dallas, No. 05-15-01104-CV, July 22, 2016, ¶404-175

Other References:

Explanations at ¶20-760



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