Denton Central Appraisal District v. Richard Scott Gladden

COURT OF APPEALS SECOND DISTRICT OF TEXAS FORT WORTH NO. 02-17-00400-CV DENTON CENTRAL APPRAISAL APPELLANT DISTRICT V. RICHARD SCOTT GLADDEN APPELLEE ---------- FROM THE 393RD DISTRICT COURT OF DENTON COUNTY TRIAL COURT NO. 2013-61154-393 ---------- OPINION ---------- I. INTRODUCTION In this appeal, we construe Texas Tax Code section 23.23(c), to determine the first tax year that section 23.23’s 10% limitation on an increase to the appraised value of a residence homestead (10% Homestead Cap) may apply. See

Tex. Tax Code Ann. § 23.23(c) (West 2015). The plain language of section 23.23(c)…