City of Dallas v. Union Tower Corp.

I respectfully dissent. As pointed out by the majority, the trial court determined that the plaintiff was entitled to relief under former article 7345Í,1 and that the plaintiff was injured by the assessment which was excessive when compared with other taxpayers’ assessments. I disagree. For the reasons set out below, the judgment of the trial court should be reversed and judgment rendered that Union Tower Corporation take nothing by its suit.

RECOVERY UNDER art. 7345f

In 1979 the 66th Legislature enacted the Property Tax Code, which became effective January 1, 1982. Section 26.02 of the Code…