Harris County Appraisal District v. Primrose Houston 7 Housing, L.P.

OPINION

TERRY JENNINGS, Justice.

Appellants, Harris County Appraisal District and Harris County Appraisal Review Board (collectively “HCAD”), challenge the trial court’s summary judgment in favor of appellee, Primrose Houston 7 Housing, L.P. (“Primrose L.P.”), on Primrose L.P.’s claim that it is entitled to an exemption from 2003 ad valorem taxes it sought under section 11.182 of the Texas Tax Code. 1 In two issues, HCAD contends that the trial court erred in denying HCAD’s motion for summary judgment and in granting Primrose L.P.’s motion for summary judgment because Primrose L.P. is not…