Harris County Appraisal District v. Texas Gas Transmission Corp.

EN BANC OPINION

TIM TAFT, Justice.

Appellant, Harris County Appraisal District (the District), challenges a judgment rendered in favor of appellee, Texas Gas Transmission Corporation (Texas Gas), ordering the District to correct the 1995 appraisal roll to take into account interstate allocation for an aircraft belonging to Texas Gas. We address (1) whether a taxpayer must provide the District with information establishing entitlement to allocation at the time of rendition and (2) whether a prior year’s appraisal roll may be corrected under section 25.25(c)(3) of the Tax Code. See Tex. Tax Code…