Alaska Flight Services, LLC v. Dallas Central Appraisal District

OPINION

Opinion by

Justice FITZGERALD.

This case involves an ad valorem tax dispute. In administrative proceedings before the Dallas County Appraisal Review Board (the “ARB”) and again in the trial court, Alaska Flight Services, LLC (“AFS”) challenged the State of Texas’s jurisdiction to tax one of AFS’s business aircrafts (the “Aircraft”) for tax year 2002. The trial court rendered judgment in favor of the Dallas Central Appraisal District (“DCAD”) and the ARB, concluding AFS did owe property taxes on the Aircraft for the relevant year. In a single issue, AFS contends the trial court erred in…