Legal Opinion

Jester Development Corp. v. Travis County Appraisal District

Court of Appeals of Texas

Decided August 9, 1989No. 3-88-251-CVPublishedCited by 6 opinions

1Opinion of the Court

SHANNON, Chief Justice.

Jester Development Corporation appeals from a declaratory judgment rendered by the Travis County district court. We will set aside the district court’s judgment and dismiss the cause as one that calls for an advisory opinion.1

In 1987 Jester Development Corporation requested that the Travis County Appraisal District value its property as inventory pursuant to the 1987 amendments to Tex.Tax Code Ann. § 23.12(a) (Supp. 1989). This amended section provides:

The market value of an inventory is the price for which it would sell as a unit to a purchaser who would continue the…

2Cases cited12 opinions

  1. United Public Workers of America v. MitchellSupreme Court of the United States · 1947
  2. Hayburn's CaseSupreme Court of the United States · 1792
  3. Firemen's Ins. Co. of Newark, New Jersey v. BurchTexas Supreme Court · 1968
  4. Morrow v. CorbinTexas Supreme Court · 1933
  5. City of Garland v. LoutonTexas Supreme Court · 1985

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3Cited by6 opinions

  1. Housing Authority of the City of Harlingen v. Valdez, Texas Court of Appeals, 13th District1992
  2. Texas Commission of Licensing & Regulation v. Model Search America, Inc., Texas Court of Appeals, 3rd District (Austin)1997
  3. El Paso County Hospital District v. Gilbert, Texas Court of Appeals, 8th District (El Paso)2002
  4. Opinion No., Texas Attorney General Reports2007
  5. Texas Commission of Licensing and Regulation v. Model Search America, Inc., Texas Court of Appeals, 3rd District (Austin)1997

1 more not listed; retrieve them via the Exa API.

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