Legal Opinion
Hays County Appraisal District v. Mayo Kirby Springs, Inc.
Texas Court of Appeals, 3rd District (Austin)
Decided August 30, 1995No. 03-93-00264-CVPublishedCited by 6 opinions
1Opinion of the Court
POWERS, Justice.
Hays County Appraisal District appeals from an adverse judgment in a suit by Mayo Kirby Springs, Inc. for judicial review of a District order fixing, for ad valorem tax purposes, the market value of Mayo’s real property in Hays County. See Tex.Tax Code Ann. §§ 41.21-.43 (West 1992 & Supp.1995) (the “Code”). We will reverse the trial-court judgment and remand the cause for proeeed-ings not inconsistent with our opinion,
THE CONTROVERSY
Mayo’s property is subdivided into residential lots that the company sells as a trade or business. Section 23.12(a) of the Code provides that in…
2Cases cited3 opinions
- Thomas v. Union Carbide Agricultural Products Co.Supreme Court of the United States · 1985
- Rogers v. Daniel Oil & Royalty Co.Texas Supreme Court · 1937
- Swaim v. MontgomeryCourt of Appeals of Texas · 1941
3Cited by6 opinions
- Aaron Rents, Inc. v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2006
- Glazer's Wholesale Distributors, Inc. v. Heineken USA, Inc., Texas Court of Appeals, 5th District (Dallas)2001
- Aaron Rents, Inc. v. Travis Central Appraisal District, Texas Court of Appeals, 3rd District (Austin)2006
- Glazer's Wholesale Distributors, Inc. v. Heineken USA, Inc., Texas Court of Appeals, 5th District (Dallas)2001
- Opinion No., Texas Attorney General Reports1998
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