Harris County Appraisal District v. Texas Eastern Transmission Corp.

OPINION

CHARLES W. SEYMORE, Justice.

The Harris County Appraisal District (“District”) appeals the trial court’s decision to grant interstate allocation of property tax- on aircraft owned by appellee, Texas Eastern Transmission Corporation (“TETC”). We conclude that the appraisal rolls should not have been changed and that full market value of the aircraft should be listed on the appraisal rolls. Accordingly, we reverse the judgment of the trial court.

BACKGROUND

TETC owns the two business aircraft in question — a BAE 330X and a Gulfstream 179T. Although TETC registered them at Hobby Airport in…