Davis v. City of Austin

I respectfully dissent from the majority’s holding that Davis failed to present any evidence the plane had acquired a separate tax situs. The majority focuses on the fact that the plane was not physically present at Tim’s on or before January 1, and holds such presence in the taxing jurisdiction was required as a matter of law. The cases cited by the majority do not address this issue, and I have found no authority for such a rigid rule.

Tangible personal property acquires a tax situs separate from its owner’s domicile when it is more or less permanently located there on the designated tax…