Legal Opinion
United States Postal Service v. Dallas County Appraisal District
Missouri Court of Appeals
Decided May 25, 1993No. 05-92-00524-CVPublishedCited by 4 opinions
1Opinion of the Court
*893OPINION
MALONEY, Justice.
The United States Postal Service and ten of its lessors (collectively postal service) sued the Dallas County Appraisal District and the Dallas County Appraisal Review Board (collectively the appraisal district) over its taxation of the postal service’s leasehold interest. The trial court found that the appraisal district could tax the lessors, as sole owners, on the full fee simple value. Because we find the postal service’s leasehold interest is exempt from taxation and the appraisal district did not consider the postal service’s leaseholds in appraising the…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Kindred v. Con/Chem, Inc.Texas Supreme Court · 1983
- Anderson v. City of Seven PointsTexas Supreme Court · 1991
- La Sara Grain Co. v. First National Bank of MercedesTexas Supreme Court · 1984
- Stafford v. StaffordTexas Supreme Court · 1987
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Public, Inc. v. County of Galveston, Texas Court of Appeals, 14th District (Houston)2008
- Dallas Central Appraisal District v. City of Dallas, Texas Court of Appeals, 5th District (Dallas)2020
- Public, Inc. v. County of Galveston and City of Galveston, Texas Court of Appeals, 14th District (Houston)2008
- US Postal Serv. v. DALLAS CTY. APP. D., Texas Court of Appeals, 5th District (Dallas)1993