Starflight 50, LLC v. Harris County Appraisal District

OPINION

JANE BLAND, Justice.

Starflight 50, L.L.C. (“Starflight”) appeals a take nothing judgment issued in favor of the Harris County Appraisal District (“HCAD”) and the Harris County Appraisal Review Board (“ARB”), rendered after a bench trial. Starflight filed suit against HCAD and the ARB in district court after the ARB denied Starflight’s ad valorem tax protest. We decide (1) whether Starflight properly first exhausted its administrative remedies so as to confer jurisdiction on issues of valuation, rendition, and interstate allocation, (2) whether the evidence is legally and factually…