Winter Storm Delayed Property Tax Payment Dispute Revived

Texas Twelfth Court of Appeals (Tyler)
Ruling: A judge should not have blocked an electric utility from showing that it didn’t pay its $4.7 million tax bill late in the utility’s quest for a refund of the nearly $400,000 in late payment penalties and interest it paid “under protest.”

• Oncor Electric Delivery Company NTU, LLC v. Smith County Tax Assessor-Collector, et al. 12-25-00282-CV ($). Issued Oct. 14, 2026.