Estate of Marvin L. Smith, Jr., D/B/A Idlewood Terrace Apartments v. Ector County Appraisal District

OPINION

JOHN M. BAILEY, JUSTICE

This appeal presents a procedural conundrum. Both parties filed competing no-evidence motions for summary judgment on the same legal issue. Neither party filed a response to the other party’s no-evidence motion for summary judgment. Instead, each party argued that the other party bore the burden of proof on the controlling legal issue. Accordingly, the resolution of this appeal hinges on our review of the trial court’s implicit determination that Appellant bore the burden of proof We affirm.

Background Facts

This is a dispute over a property tax valuation. In April…