Reagan National Advertising of Austin, Inc. D/B/A Reagan National Advertising v. City of Austin, Texas And Marc A. Ott, Being Sued in His Official Capacity

OPINION

Scott K. Field, Justice

Reagan National Advertising of Austin, Inc. d/b/a Reagan National Advertising (Reagan) sued the City of Austin and city manager Marc A. Ott, in his official capacity (collectively, the City), alleging that the City’s “billboard registration fee” amounts to an unconstitutional occupation tax against Reagan. The trial court signed a final judgment ordering that Reagan take nothing on its claims. In four issues on appeal, Reagan contends that none of its claims were time-barred and that the trial court erred in determining that the assessment against Reagan was a…