Legal Opinion
Briggs Equipment Trust v. Harris County Appraisal District
Texas Court of Appeals, 1st District (Houston)
Decided September 17, 2009No. 01-08-00190-CVPublishedCited by 9 opinions
1Opinion of the Court
OPINION
SHERRY RADACK, Chief Justice.
This is an appeal from a take-nothing judgment against Briggs Equipment Trust (“Briggs”) in an ad valorem tax valuation case. In several related issues on appeal, Briggs contends the trial court erred by improperly applying section 23.1241(a)(8) of the Tax Code in determining the taxable value of Briggs’s heavy equipment inventory.
BACKGROUND
The Relevant Statutes
Briggs sells heavy equipment in Harris County, and, as such, is required to file a declaration each year with Harris County Appraisal District (“HCAD”) regarding the value of its heavy equipment…
2Cases cited11 opinions
- Dow Chemical Co. v. FrancisTexas Supreme Court · 2001
- Catalina v. BlasdelTexas Supreme Court · 1994
- Fitzgerald v. Advanced Spine Fixation Systems, Inc.Texas Supreme Court · 1999
- Alex Sheshunoff Management Services, L.P. v. JohnsonTexas Supreme Court · 2006
- Warner v. GlassTexas Supreme Court · 2004
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- EXLP Leasing, LLC v. Galveston Cent. Appraisal Dist.Texas Supreme Court · 2018
- Angelina Guerrero v. Silvia Salinas, Texas Court of Appeals, 1st District (Houston)2023
- Ashley B. Patten The Patten Law Firm, P.C. Patten and Karlseng, P.C. Karlseng Law Firm, P.C. Robert C. Karlseng Karlseng, LeBlanc & Rich, LLC And LeBlanc & Karlseng, P.C. v. David Christopher Kidd, Texas Court of Appeals, 3rd District (Austin)2010
- Austin Capital Collision, LLC// Barbara Pampalone v. Barbara Pampalone// Austin Capital Collision, LLC and Eric Hinojosa, Texas Court of Appeals, 3rd District (Austin)2016
- Cypress Creek Fayridge, LP v. Harris County Appraisal District, Texas Court of Appeals, 1st District (Houston)2016
4 more not listed; retrieve them via the Exa API.