Williamson County Appraisal District v. Nootsie, Ltd. and State of Texas

POWERS, Justice.

Williamson County Appraisal District (the “District”) appeals from an adverse judgment rendered in a suit brought by Nootsie, Ltd. for judicial review of an order issued by the District appraisal review board. See Tex. Tax Code Ann. §§ 42.21-.42 (West 1992 & Supp.1995) (the “Code”). We will reverse the trial-court judgment and render judgment as indicated below.

THE CONTROVERSY

Nootsie applied to the appraisal review board to have Nootsie’s land in Williamson County classified as “qualified open-space land” under the provisions of section 23.51(1) of the Code. See Code §§…