law-rule 28 | TRCP 28 | Tex. R. Civ. R. 28 |

For a party to take advantage of Rule 28 and sue in its common name, there must be a showing
that the named entity is in fact doing business under that common name.  Seidler v. Morgan, 277
S.W.3d 549, 553 (Tex. App.—Texarkana 2009, pet. denied).  Whether an entity does business
under an assumed or common name is a question of fact for the trial court.  Sixth RMA Partners, L.
P. a/k/a RMA Partners, L.P. v. Sibley, 111 S.W.3d 46, 52 (Tex. 2003).   

RULE 28 CASELAW

LACK OF STANDING TO APPEAL PROPERTY TAX APPRAISAL

Woodway Drive LLC v. Harris County Appraisal District, 311 S.W.3d 649 (Tex. App.—Houston [14th Dist.]
June 21, 2010, no pet.)

As a general rule, only a property owner may protest tax liability before an appraisal-review board and
seek judicial review in court.  Tourneau Houston, Inc. v. Harris County Appraisal Dist., 24 S.W.3d 907, 909
(Tex. App.—Houston [1st Dist.] 2000, no pet.)  Section 42.21(a) of the Property Tax Code requires a party
who appeals as provided by Chapter 42 of the Property Tax Code to timely file a petition for review with the
district court.  Failure to timely file a petition bars any appeal under the chapter.  Tex. Tax Code Ann. §
42.21(a) (Vernon Supp. 2009).  Section 42.01 of the Tax Code specifies that a property owner is entitled
to appeal an order of the appraisal review board determining a protest by the property owner as provided
by sections 41.41 et seq. of the Property Tax Code.  Id. § 42.01(1)(A).  Alternatively, a property owner may
designate a lessee or an agent to act on the property owner’s behalf for any purpose under the Property
Tax Code, including filing a tax protest.  Id. §§ 1.111 (Vernon 2008) (authorizing a designated lessee or
agent to act for a property owner), 41.413(b) (Vernon 2008) (authorizing a lessee to protest for the
property owner in certain circumstances).

Therefore, to qualify as a “party who appeals” by seeking judicial review of an appraisal-review board’s tax
determination under section 42.21(a), Sam Houston Parkway had to be an owner of the property, a
designated agent of the owner, or the authorized lessee of the property under the circumstances stated in
section 41.413.  A party who does not meet one of the above criteria would lack standing under the
Property Tax Code.  Woodway Drive, 311 S.W.3d at 653.  If the litigant lacks standing, the trial court is
deprived of subject-matter jurisdiction to consider a suit for judicial review based on an ad valorem tax
protest.  Id.

See also Woodway Drive LLC v. Harris County Appraisal Dist., No. 14-09-00524-CV, 2010 WL 724174
(Tex. App.—Houston [14th Dist.] Mar. 4, 2010, no pet. h.) (mem. op.); Scott Plaza Assoc., Ltd. v. Harris
County Appraisal Dist., No. 14-09-00707-CV, 2010 WL 724189 (Tex. App.—Houston [14th Dist.] Mar. 4,
2010, no pet. h.) (mem. op.); SWP Remic Prop. II LP v. Harris County Appraisal Dist., No. 14-08-00425-CV,
2010 WL 26524 (Tex. App.—Houston [14th Dist.] Jan. 7, 2010, no pet.) (mem. op.); Skylane West Ltd. v.
Harris County Appraisal Dist., No. 14-08-00507-CV, 2009 WL 4913256 (Tex. App.—Houston [14th Dist.]
Dec. 22, 2009, no pet.) (mem. op.); DL Louetta Village Square LP v. Harris County Appraisal Dist., No. 14-
08-00549-CV, 2009 WL 4913259 (Tex. App.—Houston [14th Dist.] Dec. 22, 2009, no pet.) (mem. op.).


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