Legal Opinion
Martin v. Harris County Appraisal District
Texas Court of Appeals, 14th District (Houston)
Decided May 3, 2001No. 14-99-01091-CVPublishedCited by 22 opinions
1Opinion of the Court
MAJORITY OPINION
WITTIG, Justice.
The appellant, Leon Martin, is a marketing agent for an out-of-state manufacturer of fire trucks. Martin takes bare legal title to the trucks from the manufacturer before immediately transferring title to the equitable owner. Harris County Appraisal District and Harris County Appraisal Review Board (collectively “HCAD”) assessed inventory taxes against Martin as “owner” as a result of these transactions. Martin protested, lost and filed suit. Both parties moved for summary judgment. The trial court granted summary judgment for HCAD and denied summary judgment…
2Cases cited9 opinions
- Randall's Food Markets, Inc. v. JohnsonTexas Supreme Court · 1995
- New Amsterdam Casualty Co. v. Texas Industries, Inc.Texas Supreme Court · 1967
- Criswell v. European Crossroads Shopping Center, Ltd.Texas Supreme Court · 1990
- Dallas Central Appraisal District v. Seven Investment Co.Texas Supreme Court · 1992
- Hopkins v. Spring Independent School Dist.Texas Supreme Court · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Robbins v. Capozzi, Texas Court of Appeals, 12th District (Tyler)2003
- Sondock v. Harris County Appraisal District, Texas Court of Appeals, 14th District (Houston)2007
- Goss v. Bobby D. Associates, Texas Court of Appeals, 12th District (Tyler)2002
- Gard v. Bandera County Appraisal District, Texas Court of Appeals, 4th District (San Antonio)2009
- Gourrier v. Joe Myers Motors, Inc., Texas Court of Appeals, 14th District (Houston)2002
17 more not listed; retrieve them via the Exa API.