American Heritage Apartments, Inc. v. Bowie County Appraisal District

OPINION

Opinion by

Justice CORNELIUS (Retired).

American Heritage Apartments, Inc. (AHA) appeals from an adverse summary judgment rendered in its suit against the Bowie County Appraisal District (BCAD), seeking to reverse BCAD’s denial of an ad valorem tax exemption for two apartment complexes in Bowie County owned by AHA. Because we find the trial court properly rendered summary judgment against AHA, we affirm the judgment.

Based on AHA’s applications, BCAD granted ad valorem tax exemptions for AHA’s two apartment complexes for two years. The exemptions were granted because AHA qualified as a…