Legal Opinion
Panola County Appraisal Review Board v. Pepper
Texas Court of Appeals, 6th District (Texarkana)
Decided October 22, 1996No. 06-96-00035-CVPublishedCited by 5 opinions
1Opinion of the Court
OPINION
CORNELIUS, Chief Justice.
The sole question on this appeal is whether TexTax Code Ann. § 25.07 (Vernon 1992) permits the taxation of a leasehold estate in exempt property in the name of the owner of the lease where the lease agreement provides for an initial term of six months, but contains provisions for successive extensions of the term and also provides that the lessor may terminate the lease on six months’ notice. We hold that the leasehold estate is taxable against the leasehold owner.
The applicable statute provides in part that:(a) Except as provided by Subsection (b) of this…
2Cases cited8 opinions
- City of LaPorte v. BarfieldTexas Supreme Court · 1995
- City of San Antonio v. FrenchTexas Supreme Court · 1891
- Sunac Petroleum Corporation v. ParkesTexas Supreme Court · 1967
- Haddad v. Tyler Production Credit Ass'nCourt of Appeals of Texas · 1948
- Springfield Fire & Marine Ins. v. Republic Ins.Court of Appeals of Texas · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- County of Dallas Tax Collector v. Roman Catholic Diocese of Dallas, Texas Court of Appeals, 5th District (Dallas)2001
- In Re Royalco Oil & Gas Corp., Texas Court of Appeals, 10th District (Waco)2009
- Opinion No., Texas Attorney General Reports2000
- in Re Royalco Oil & Gas Corporation, Texas Court of Appeals, 10th District (Waco)2009
- in Re Royalco Oil & Gas Corporation, Texas Court of Appeals, 10th District (Waco)2009