Legal Opinion

Opinion No.

Texas Attorney General Reports

Decided November 21, 2006Published

1Opinion of the Court

The Honorable William M. Jennings Gregg County Criminal District Attorney 101 East Methvin Street, Suite 333 Longview, Texas 75601

Re: Whether motor vehicles excepted from property-tax-rendition requirements under Tax Code section 22.01(k) are thereby exempt from taxation (RQ-0476-GA)

Dear Mr. Jennings:

On behalf of the Gregg County Appraisal District, you ask whether certain motor vehicles that are used for both business and personal purposes, which need not be rendered for taxation under Tax Code section 22.01(k), are thereby exempt from taxation.1 See Tex. Tax Code Ann. § 22.01(a), (k)…

2Cases cited6 opinions

  1. Fitzgerald v. Advanced Spine Fixation Systems, Inc.Texas Supreme Court · 1999
  2. Liberty Mutual Insurance Co. v. Garrison Contractors, Inc.Texas Supreme Court · 1998
  3. Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
  4. Harris County Appraisal District v. Texas Gas Transmission Corp., Texas Court of Appeals, 1st District (Houston)2003
  5. Cosmar Co. v. SlaughterLouisiana Court of Appeal · 2004

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