Curtis C. Gunn, Inc. v. Bexar County Appraisal District

PHIL HARDBERGER, Chief Justice.

This appeal raises the issue of whether Curtis C. Gunn, Inc. (“Gunn”) can seek a commercial aircraft interstate allocation by filing a motion to correct under section 25.25(c)(3) of the Texas Tax Code. The trial court concluded that a motion to correct under section 25.25(c)(3) could not be used to obtain such an allocation and dismissed Gunn’s claims against Bexar Appraisal Board and Bexar Appraisal Review Board (collectively “Bexar Appraisal”) for lack of jurisdiction. Gunn presents two issues asserting: (1) a motion to correct under section 25.25(c)(3) is a…