Haney v. Cooke County Tax Appraisal District

OPINION

KELTNER, Justice.

This is an appeal from the denial of relief in the district court upon appellant Leon Haney’s petition for review of an order of the Cooke County Appraisal Review Board upholding the taxable value of his real estate by the Cooke County Tax Appraisal District.

The real estate in question consists of appellant’s house and one acre of land near Callisburg and his car wash facility at 523 *350Grand Street in Gainesville. In his petition, appellant alleges the tax appraisal valuation of the properties for 1987 was arbitrary, excessive, and in excess of their fair market value.…