Legal Opinion
Dallas Central Appraisal District v. Mission Aire IV, L.P.
Texas Court of Appeals, 5th District (Dallas)
Decided March 11, 2009No. 05-07-01595-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
Opinion by
Justice FITZGERALD.
Mission Aire IV, L.P., Mission Aire V, L.P., and KPI Properties, Inc. (“tenants”) lease property within the Addison Airport from the Town of Addison. Pursuant to their leases, they have built improvements on that property at their own expense. The question presented is who owns those improvements for purpose of taxation under the property tax code. If the tenants own them, they are liable for property taxes on them. If the Town owns them, the improvements are tax exempt. The trial court granted summary judgment in favor of the tenants, concluding that the…
2Cases cited14 opinions
- Coker v. CokerTexas Supreme Court · 1983
- Mercer v. Daoran Corp.Texas Supreme Court · 1984
- Travis Central Appraisal District v. Signature Flight Support Corp., Texas Court of Appeals, 3rd District (Austin)2004
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- Pratt-Shaw v. Pilgrim's Pride Corp., Texas Court of Appeals, 5th District (Dallas)2004
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3Cited by4 opinions
- Lawyers Title Company v. J.G. Cooper Development, Inc., Texas Court of Appeals, 5th District (Dallas)2014
- Comcast Cable of Plano, Inc. v. City of Plano, Texas Court of Appeals, 5th District (Dallas)2010
- C3 Venture Flint, LLC (Texas), C3 Venture Flint, LLC ( Michigan), and C3 PH, LLC v. Blue Dog Holdings, Inc., Texas Court of Appeals, 5th District (Dallas)2022
- Hal Sauls v. Munir Bata, LLC, and the Colony Assets Development, LLC, Texas Court of Appeals, 2nd District (Fort Worth)2015