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protest hearing before the ARB. The appraisal district indicated that the ARB process was over and that Huber had not protested. Huber then filed suit contending that its communication in May of the previous year was intended to be a protest. The court of appeals agreed with the property owner and ordered the appraisal review board to hear the protest. No. 11-87-297-CV, First Union Real Estate Investments v. Taylor County Appraisal District and Taylor County Appraisal Review Board, 758 S.W.2d 380 (Tex.App.- Eastland 1988, writ ref'd n.r.e.) The property owner filed a confusing document concerning the authority of its agent. The Appraisal Review Board sent a notice to the agent which was duly received. After it failed to file its lawsuit on time, the property owner blamed the Board for misdelivering its notice. The Court allowed the property owner to benefit from the ambiguity in its own document and held that the Board's notice should not have gone to the agent. No. 08-94-00358-CV, Glasscock Underground Water Conservation District v. Pruit, 915 S.W.2d 577 (Tex.App.--E1 Paso 1996, no writ) A special statute allowed landowners to transfer their properties from one underground water district to another. The owners of severed minerals, however, did not transfer their properties. The second district claimed that the transfer of surface lands automatically transferred the minerals which then became taxable in that district. The trial court and the court of appeals rejected this claim. The minerals were held to have remained in the first district which had authority to tax them. The appraisal district's appraisals of the minerals were upheld. No. 04-00-00138-CV, PNL Asset Management Co., L.L.C. v. Kerrville Independent School District, 37 S.W. 3d 80 (Tex.App.-San Antonio, 2000, petition pending) PNL Asset Management Co., L.L.C. ("PNL") bought a note and lien hold by the FDIC on real property against which there were delinquent taxes. PNL foreclosed its lien and acquired the real property at the foreclosure sale. After acquiring the property, PNL asserted (1) that the tax liens did not attach to the property while FDIC held the property and (2) that PNL was not liable for the penalties for failure to pay the tax because federal law barred the penalties. The trial court ruled in favor of the school district. The Court of Appeals agreed that the tax liens attached to the property even though the FDIC held liens on the property. The appellate court also confirmed the trial court's decision that the penalties on the delinquent taxes remained due. This case is pending before the Texas Supreme Court. McCreary, Veselka, Bragg & Allen 41