Galveston Central Appraisal District v. Valero Refining - Texas L.P.

OPINION

J. Brett Busby, Justice

Appellee Valero Refining-Texas L.P. filed a petition for review of its 2011 property taxes in the trial court, arguing that appellant Galveston Central Appraisal District (GCAD) had appraised Valero’s Texas City refinery unequally and that the refinery’s appraised value should be reduced under section 42.26 of the Tax Code. Following a trial, the jury found that portions of the refinery GCAD had appraised at approximately $527 million were unequally appraised, and that the “Equal and Uniform Value” of those portions was approximately $337 million. The trial court…