Legal Opinion
Comerica Acceptance Corp. v. Dallas Central Appraisal District
Texas Court of Appeals, 5th District (Dallas)
Decided July 31, 2001No. 05-99-00266-CVPublished
1Opinion of the Court
52 S.W.3d 495 (2001)
COMERICA ACCEPTANCE CORP., Appellant,
v.
DALLAS CENTRAL APPRAISAL DISTRICT and Appraisal Review Board of Dallas County, Appellees.
No. 05-99-00266-CV.
Court of Appeals of Texas, Dallas.
July 31, 2001.
Mike D. Gibbs, Dallas, for appellant.
John F. Roehm, III, Jason Clarke Marshall, Nichols Jackson Dillard Hager & Smith, L.L.P., Dallas, for appellee.
Before the court en banc.
OPINION
MOSELEY, Justice.
In this case, we are called on to define the term "owner" for purposes of determining liability for ad valorem taxes on personal property. We hold that a lienholder who, on January 1 of…
Also in this document: Dissent.
2Cases cited7 opinions
- Childress County v. StateTexas Supreme Court · 1936
- City of Dallas v. Cornerstone Bank, N.A., Texas Court of Appeals, 5th District (Dallas)1994
- Comerica Acceptance Corp. v. Dallas Central Appraisal District, Texas Court of Appeals, 5th District (Dallas)2001
- General Electric Capital Corp. v. City of Corpus Christi, Texas Court of Appeals, 13th District1993
- Tyler Car & Truck Center v. Empire Fire & Marine Insurance Co., Texas Court of Appeals, 12th District (Tyler)1999
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