Denton Central Appraisal District v. CIT Leasing Corp.

OPINION

JOHN CAYCE, Chief Justice.

Introduction

Denton Central Appraisal District and Denton Appraisal Review Board (collectively referred to as “the Appraisal District”) appeal the trial court’s entry of a no-evidence summary judgment for CIT Leasing Corp. (“CIT”). In five issues, the Appraisal District complains that the trial court erred in granting CIT’s no-evidence motion for summary judgment and denying the Appraisal District’s motion for summary judgment. We reverse and render.

Factual and Procedural Background

CIT is the owner of an airplane that was appraised for taxation by the Appraisal…