Harris County Appraisal District v. Pasadena Property, LP

OPINION

TERRY McCALL, Justice.

Harris County Appraisal District (HCAD) appeals from a summary judgment holding that Pasadena Property, LP d/b/a Old World Industries was entitled to keep its pollution control exemption. The summary judgment was based on the two grounds asserted by Pasadena Property: (1) removal of the exemption was void because HCAD failed to give the proper statutory notice required by Tex. Tax Code Ann. § 11.43(h) (Vernon Supp.2005) and (2) Pasadena Property was entitled to the Tex. Tax Code Ann. § 11.31 (Vernon 2001) exemption as a matter of law. We reverse and remand for a…