Legal Opinion
Tex-Air Helicopters, Inc. v. Appraisal Review Board of Galveston County
Texas Court of Appeals, 14th District (Houston)
Decided March 27, 1997No. 14-95-00831-CVPublishedCited by 21 opinions
1Opinion of the Court
OPINION
YATES, Justice.
In this appeal, we decide whether Tex. Tax Code Ann. § 21.05 (Vernon 1992) constitutes a tax exemption in violation of section 2 of article VIII of the Texas Constitution. The Appraisal Review Board of Galveston County (“the Board”) and the Galveston Central Appraisal District of Galveston County (collectively “appellees”) allege § 21.05 is unconstitutional. The trial court granted appellees’ motion for summary judgment and denied Tex-Air Helicopters, Inc.’s (“Tex-Air”) cross-motion for summary judgment. We conclude § 21.05 is constitutional, and we reverse the judgment…
2Cases cited15 opinions
- Texas Workers' Compensation Commission v. GarciaTexas Supreme Court · 1995
- Bullock v. National Bancshares Corp.Texas Supreme Court · 1979
- Dallas Central Appraisal District v. Seven Investment Co.Texas Supreme Court · 1992
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- City of Houston v. Northwood Municipal Utility District No. 1Court of Appeals of Texas · 2001
- Appraisal Review Board of Galveston County v. Tex-Air Helicopters, Inc.Texas Supreme Court · 1998
- Aaron Rents, Inc. v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2006
- Zapata County Appraisal District v. Coastal Oil & Gas Corp., Texas Court of Appeals, 4th District (San Antonio)2002
- Tex-Air Helicopters, Inc. v. Galveston County Appraisal Review Board, Texas Court of Appeals, 14th District (Houston)2002
16 more not listed; retrieve them via the Exa API.