Dallas Central Appraisal District v. Tech Data Corp.

OPINION

MALONEY, Justice.

Tech Data Corporation sued the Dallas Central Appraisal District (Appraisal District) for judicial review of its property valuation. The trial court granted Tech Data’s motion for summary judgment on the ground that Tech Data’s computer application software was intangible personal property not subject to ad valorem taxation. In eight points of error, the Appraisal District contends the trial court erred in granting Tech Data’s motion for summary judgment. In one cross-point of error, Tech Data contends the trial court erred in not granting summary judgment on the…