Harris County Appraisal District v. American Multi-Cinema, Inc. (Studio 30 and Gulfpoint 30 Movie Theaters

Opinion issued February 27, 2020 In The Court of Appeals For The First District of Texas ———————————— NO. 01-18-00786-CV ——————————— HARRIS COUNTY APPRAISAL DISTRICT, Appellant V. AMERICAN MULTI-CINEMA, INC. (STUDIO 30 AND GULF POINTE 30 MOVIE THEATERS), Appellee On Appeal from the 55th District Court Harris County, Texas Trial Court Case No. 2016-50054 MEMORANDUM OPINION In this case, American Multi-Cinema, Inc. (AMC) sued Harris County Appraisal District (HCAD), challenging the 2016 ad valorem property tax valuations for two of its Houston-area movie theaters. After a bench trial, the trial…