Legal Opinion
Sturgis Air One, L.L.C. v. Harris County Appraisal District
Texas Court of Appeals, 14th District (Houston)
Decided March 24, 2011No. 14-09-00891-CVPublishedCited by 2 opinions
1Opinion of the Court
OPINION
TRACY CHRISTOPHER, Justice.
Sturgis Air One, L.L.C. (“Sturgis”) challenges the district court’s ruling denying its motion for summary judgment and granting the cross-motion for summary judgment of the Harris County Appraisal District (“HCAD”). At issue is the final property tax assessment of Sturgis’s privately owned jet.
On appeal, we examine section 21.055 of the Texas Tax Code, a provision that establishes a tax entitlement for aircraft moving in interstate commerce. Section 21.055 states the following:
If an aircraft is used for a business purpose of the owner, is taxable by a taxing…
2Cases cited13 opinions
- City of Keller v. WilsonTexas Supreme Court · 2005
- Valence Operating Co. v. DorsettTexas Supreme Court · 2005
- Provident Life & Accident Insurance Co. v. KnottTexas Supreme Court · 2003
- Science Spectrum, Inc. v. MartinezTexas Supreme Court · 1997
- FM Properties Operating Co. v. City of AustinTexas Supreme Court · 2000
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