In Texas, property taxes must be paid before the delinquency date unless an oath of inability to pay is filed; otherwise, the taxpayer loses his or her right to a final determination of an appeal. In this case, the taxpayer protested an appraisal of his property. He filed an oath of inability to pay and paid his taxes, but not until after the delinquency due date. The appraisal district denied the taxpayer an appeal because he did not pay or file the oath by the delinquency date. The taxpayer submitted evidence to the court that showed he was unable to pay his taxes by that date. The Texas Court of Appeals ruled in favor of the taxpayer and his right to judicial review of the appraisal order; they determined that the oath of inability to pay is not required to be filed by the delinquency date, as the statute does not explicitly require a deadline. Also, they found that forcing the taxpayer to pay taxes when he proved financial distress was unreasonable restraint on his entitlement to an appeal on his property appraisal. (Source: Michael M. Carter v. Harris County Appraisal District, et al., Tex. Ct. App. (1st Dist.), No. 01-12-00917-CV, 06/11/2013)
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