Covert v. Williamson Central Appraisal District

OPINION

DIANE HENSON, Justice.

In this appeal, we decide whether a taxpayer is entitled under section 42.26 of the tax code to challenge only the land component of an ad valorem property tax appraisal of improved land, without claiming that the total appraised value of the property is unequal. See Tex. Tax Code Ann. § 42.26(a)(3) (West Supp.2007). 1 Appellants Rox Covert, Duke Covert and Danay Covert sued Williamson Central Appraisal District (“WCAD”) 2 in district court, challenging WCAD’s appraisal of five separate tracts of land, three of which are improved with car dealerships, on the…