Tourneau Houston, Inc. v. Harris County Appraisal District

OPINION ON REHEARING

COHEN, J.

We deny appellant Tourneau Houston, Inc.’s motion for rehearing, but we withdraw our opinion of April 20, 2000 and issue this one in its stead.

This is a property tax valuation case brought pursuant to Chapter 42 of the Texas Property Tax Code. Tourneau Houston, Inc. sued, challenging Harris County Appraisal District’s (HCAD) appraisal of business personal property for tax year 1997. The district court dismissed for lack of jurisdiction because Tourneau Houston, Inc. did not own the property. We affirm.

Facts

The taxed property is owned by Tour-neau, Inc. The…