Tex-Air Helicopters, Inc. v. Galveston County Appraisal Review Board

OPINION

WANDA McKEE FOWLER, Justice.

This case involves a dispute over property taxes owed by appellant Tex-Air Helicopters, Inc. on five helicopters for tax years 1994 and 1995. Tex-Air presents three issues regarding the denial of leave to amend Tex-Air’s petition, the failure of the trial court to make an allocation for 1995 under § 21.05 of the Texas Tax Code, and an alleged constitutional defect in § 42.29 of the Texas Tax Code. On cross-appeal, appellees assert that the trial court misapplied § 21.05 1 and that this statute violates article VIH, §§ 1 and 2, of the Texas Constitution…