Gifford-Hill & Co. v. Wise County Appraisal District

OPINION

DAY, Justice.

Gifford-Hill & Company, Inc. (taxpayer) appeals from the trial court’s grant of summary judgment to Wise County Appraisal District and Wise County Appraisal Review Board (tax authorities) as well as the denial of its motion for summary judgment.

We affirm.

Taxpayer complains that the tax authorities, in appraising taxpayer’s limestone reserves and placing them upon the appraisal roll, failed to comply with the provisions of the Texas Tax Code,1 thereby rendering the assessment and taxation of taxpayer’s limestone reserves illegal. The principal issue is whether the Code…