Harris County Appraisal District v. Dipaola Realty Associates, L.P.

OPINION

DUGGAN, Justice.

This is an ad valorem tax case in which appellee, Dipaola Realty Associates, L.P. (“Dipaola”), sought judicial review of the orders of appellant, Harris County Appraisal Review Board (“the Board”), determining the market value as of January 1, 1990 and 1991 of three real properties owned by Dipaola. Following a trial to the court on the stipulations of the parties, the court entered judgment for Dipaola. The Board appeals only the portion of the judgment for the 1990 tax year. We reverse and render.

The facts are undisputed. Dipaola owned three real properties, valued on…