Brazos County Appraisal District v. Sun Operating Ltd. Partnership

CORNELIUS, Chief Justice.

Brazos County Appraisal District and Appraisal Review Board appeal from a district court judgment in favor of Sun Operating Limited Partnership, reducing the appraised value of Sun’s property to $250,-000.00 for the 1987 tax year. The District contends that there is insufficient evidence to support the court’s finding that the market value of Sun’s Kurten gas plant was $250,000.00, and that the attorney’s fees of $5,000.00 awarded to Sun are excessive. By cross-point, Sun alleges that the appeal is frivolous and without merit, entitling it to ten times the cost,…