Update: 1st Court of Appeals Holds Section 42.231 does not apply to untimely filed petitions.

Update: Houston Court of Appeals [1st] Declines to Extend Section 42.231's Remand Function to Untimely Filed Petitions

By Lee D. Winston | January 8, 2024

On December 28, 2023, the 1st Court of Appeals

The Austin 3rd Court of Appeals denied JWP's appeals under the doctrine of res judicata (a/ka/ claim preclusion). Under that doctrine, there are multiple elements to analyze. But without getting in the weeds, the doctrine bars claims that have already been determined or that, with reasonable diligence, could have been previously brought. The function of the Austin 3rd Court of Appeals' decision was that JWP could have brought their dealer's heavy equipment inventory claims by appealing the original Section 41.41 protest to district court, but they didn't. So now, their Section 25.25(c)(2), (3) claims are barred.

Now, the Supreme Court of Texas has likely tasked itself with deciding the application of res judicata, which JWP says doesn't apply and of courseIrion and Sterling Appraisal Districts say it does. Stay tuned to what happens.

To follow this: click the following links (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=22-0975&coa=cossup (J-W Power Company v. Irion County Appraisal District); https://search.txcourts.gov/Case.aspx?cn=22-0974&coa=cossup (J-W Power Company v. Sterling County Appraisal District).