Valero Refining-Texas, L.P. v. Galveston Central Appraisal District

The Texas Constitution guarantees that “[tjaxation shall be equal and uniform.”1 By statute, “a property is appraised unequally if [its] appraised value ... exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted.”2 In appraising real property, an appraisal district may choose to divide a single tract into multiple accounts for various reasons, such as the complexity of improvements. The issue before us is whether an owner’s complaint of unequal taxation may be directed to only some of those accounts and not the valuation of the whole tract.…