[DOWNLOAD] "Tex-Air Helicopters, Inc. v. Galveston County Appraisal Review Board" by Court of Appeals Thirteenth District of Texas Corpus Christi - Edinburg ~ eBook PDF Kindle ePub Free
eBook details
- Title: Tex-Air Helicopters, Inc. v. Galveston County Appraisal Review Board
- Author : Court of Appeals Thirteenth District of Texas Corpus Christi - Edinburg
- Release Date : January 21, 2002
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 81 KB
Description
This case involves a dispute over property taxes owed by appellant Tex-Air Helicopters, Inc. on five helicopters for tax years 1994 and 1995. Tex-Air presents three issues regarding the denial of leave to amend Tex-Airs petition, the failure of the trial court to make an allocation for 1995 under § 21.05 of the Texas Tax Code, and an alleged constitutional defect in § 42.29 of the Texas Tax Code. On cross-appeal, appellees assert that the trial court misapplied § 21.05 and that this statute violates article VIII, §§ 1 and 2, of the Texas Constitution ("Article VIII"). We find no error in the trial courts denial of Tex-Airs motion for leave to amend its petition and in the trial courts rejection of the constitutional challenges to these two statutes. Except for the trial courts failure to make an allocation for Helicopter N6037J #5438 in 1995, we conclude that the trial court correctly applied § 21.05. We sustain Tex-Airs second issue and hold that the 1995 taxable value for Helicopter N6037J #5438 is $27,455.47. We overrule all other issues presented by the parties, modify the trial courts judgment regarding this one allocation, and, as modified, we affirm the trial courts judgment.