Legal Opinion
WB Summit Properties, Inc. v. Midland Central Appraisal District
Texas Court of Appeals, 8th District (El Paso)
Decided November 26, 2003No. 08-02-00535-CVPublishedCited by 7 opinions
1Opinion of the Court
OPINION
SUSAN LARSEN, Justice.
The question before the Court is whether that section of the Texas Tax Code allowing for retroactive correction of errors in the appraisal rolls can be used to allow interstate allocation of value after the expiration of statutory deadlines. WB Summit Properties, Inc. and Wagner & Brown, Ltd., (Summit) appeal from a summary judgment in favor of Midland Central Appraisal District and Midland County Appraisal Review Board (MCAD), disallowing an allocation of Summit’s taxable personal property for the years 1995 through 1998. We affirm.
Facts
This case concerns the…
2Cases cited14 opinions
- City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
- City of Garland v. Dallas Morning NewsTexas Supreme Court · 2000
- Jones v. StraussTexas Supreme Court · 1988
- MacIas v. Fiesta Mart, Inc., Texas Court of Appeals, 1st District (Houston)1999
- Roskey v. Texas Health Facilities CommissionTexas Supreme Court · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Scown v. City of Alpine, Texas Court of Appeals, 8th District (El Paso)2008
- Sturgis Air One, L.L.C. v. Harris County Appraisal District, Texas Court of Appeals, 14th District (Houston)2011
- Emily Grace Scown v. the City of Alpine, Texas, Texas Court of Appeals, 8th District (El Paso)2008
- Emily Grace Scown v. the City of Alpine, Texas, Texas Court of Appeals, 8th District (El Paso)2008
- Harris Co. Appraisal District v. Trunkline Gas Co., Texas Court of Appeals, 1st District (Houston)2004
2 more not listed; retrieve them via the Exa API.