Aviall Services, Inc. v. Tarrant Appraisal District

OPINION

ANNE GARDNER, Justice.

This appeal involves the interpretation of an ad valorem tax exemption. Appellant Aviall Services, Inc. appeals the trial court’s grant of summary judgment in favor of Appellees Tarrant Appraisal District (“the District”) and Tarrant Appraisal Review Board (“the Board”). AvialPs sole issue is whether aviation parts that it shipped to a federal enclave located within the geographical boundaries of Texas were transported “outside this State” for purposes of the freeport ad valorem tax exemption as allowed by the Constitution of the State of Texas and enabling…