Blue Cactus Post, L.C. v. Dallas County Appraisal District (In Re Blue Cactus Post, L.C.)

MEMORANDUM OPINION ON THE DALLAS CENTRAL APPRAISAL DISTRICT’S MOTION TO DISMISS OR FOR SUMMARY JUDGMENT

HAROLD C. ABRAMSON, Bankruptcy Judge.

Came before the Court for hearing, the Dallas Central Appraisal District’s Motion to Dismiss or For Summary Judgment (“Motion”), and the responses thereto filed by Blue Cactus Post, L.C. and Pyramid Telepro-ductions, Inc. (the “Plaintiffs”) and the County of Dallas. This memorandum opinion constitutes findings of fact and conclusions of law under Federal Rules of Bankruptcy Procedure 7052 and 9014. The Court has jurisdiction pursuant to 28 U.S.C. §§ 1334…