Harris Cnty. Appraisal Dist. v. PXP Aircraft, LLC

This is an appeal from a summary judgment rendered in favor of PXP Aircraft, LLC, a commercial aircraft owner that unsuccessfully protested an ad valorem tax penalty. The penalty was imposed pursuant to Tax Code section 21.10 for a late-filed application to allocate the portion of the aircraft's fair market value that fairly reflected use in Texas. On judicial review and cross-motions for summary judgment, the trial court ruled that the Harris County Appraisal District imposed the penalty in error. The appraisal district challenges jurisdiction over the petition for judicial review and argues…