Harris County Appraisal District v. United Investors Realty Trust

OPINION

FOWLER, Justice.

This is a property tax appraisal case involving alleged unequal taxation of commercial property. The Harris County Appraisal District (“HCAD”) appeals the trial court’s judgment in favor of the property owner, United Investors Realty Trust (“United Investors”), and presents two issues for review: (1) in applying section 42.26(d) of the Texas Tax Code, did the trial court improperly ignore the property’s market value and consider only that the property was allegedly appraised unequally with comparable properties appropriately adjusted; and (2) contingent upon prevailing…