Bastrop Central Appraisal District v. Acme Brick Company

OPINION

SCOTT K. FIELD, Justice.

Bastrop Central Appraisal District appeals from the trial court’s summary judgment ordering that Acme Brick Company’s property is entitled to a pollution-control exemption under Section 11.31 of the Texas Tax Code for tax years 2004 through 2007. See Tex. Tax Code § 11.31; see generally id. §§ 1.01-43.04 (Property Tax Code). In 2004, the District granted the exemption, which need not be claimed annually once granted, but removed the exemption in 2007 when it discovered that it did not have a required application form in its files. Acme contends that it was…