Land v. Palo Pinto Appraisal District

OPINION

RICK STRANGE, Justice.

This is a property tax dispute. Appellants are lessees of lots on Possum Kingdom Lake that are owned by the Brazos River Authority (BRA). Appellants filed suit against Palo Pinto Appraisal District (PPAD) challenging the valuation of their leasehold interest and improvements. The trial court found for PPAD. We affirm.

I. Background Facts

Monte and Carolyn Land, Robert Aid-rich, Scott and Heather Wheatley, and Al- vis and Deana Jackson (plaintiffs) lease lots on Possum Kingdom Lake that are owned by BRA, a tax-exempt state agency. Plaintiffs received notices of…