General Electric Credit Corporation v. Midland Central Appraisal District

We consider whether the court of appeals properly assessed damages against General Electric Credit Corporation under Rule 84 of the Texas Rules of Appellate Procedure. Under the circumstances present in this cause, we conclude that the damages are not justified.

Midland County and Freestone County taxing authorities 1 assessed taxes on a Lear Jet aircraft owned by General Electric Credit Corporation (“GECC”). GECC neither filed a formal tax protest with the appraisal review board of either county as required under sections 41.41-41.44 of the Texas Tax Code nor otherwise attempted to utilize…