Kellair Aviation Co. v. Travis Central Appraisal District

OPINION

DAVID PURYEAR, Justice.

This is an ad valorem tax appeal concerning the right of Kellair Aviation Com pany to avail itself of the remedy provision of section 25.25(c)(3) of the tax code to receive allocation of the market value of its passenger aircraft for tax years 1996 and 1997. See Tex. Tax Code Ann. § 25.25 (West 2001). 1 The trial court issued a take-nothing judgment against Kel-lair and in favor of Travis Central Appraisal District (“District”) and Travis County Appraisal Review Board (“Board”), 2 concluding that Kellair was not entitled to allocation of the value of its aircraft…