In this tax dispute, the court of appeals reasoned that after the trial court realigned the parties, the taxpayers became plaintiffs, so the affirmative defense of non-ownership was no longer available under Texas Tax Code §42.09(b)(1). While §42.09(b)(1) refers to non-ownership as an affirmative defense, it evidences the Legislature's intention to provide taxpayers with an opportunity to avoid tax liability for property that they do not own. The court of appeals' judgment is reversed and remanded to the trial court. Texas Supreme Court, No. 11-0650, 10-26-2012.
Morris v. Houston Independent School District
Tx. Sup. Ct.
November 5, 2012