SLW Aviation, Inc. v. Harris County Appraisal District

OPINION

TIM TAFT, Justice.

Appellant, SLW Aviation (SLW), challenges a take-nothing judgment rendered in its suit for judicial review against the Harris County Appraisal District (the District) and the Harris County Appraisal Review Board (the Board). We address whether (1) section 25.25(c)(3) of the Tax Code allows a correction in the appraisal rolls to take into account interstate allocation for an aircraft owned by SLW; (2) SLW’s aircraft is entitled to commercial-aircraft allocation under section 21.05 of the Tax Code; and (3) SLW’s remaining challenges are moot. We affirm.

Facts

The facts…