A & S Air Service, Inc. v. Denton Central Appraisal District

OPINION

LEE ANN DAUPHINOT, Justice.

I. Introduction

In this case Appellant, A & S Air Service, Inc. (“A & S”), seeks a refund from Appellees, Denton County Appraisal District (“DCAD”) and Denton County Appraisal Review Board (“DCARB”), arguing that the DCAD failed to allocate the value of a business aircraft to reflect use in interstate commerce according to section 25.25(c)(3) of the Texas Tax Code (“the Tax Code”). 1 On appeal from the DCAD’S ruling, the trial court entered a take-nothing judgment against A & S. We affirm the trial court’s judgment against A & S.

II. Factual Summary

During the…