The appellant, an appraisal district, appeals a trial court order imposing $337,956 in sanctions against it for allegedly failing to comply with the court's prior summary-judgment order, which required the district to apply a pollution-control exemption to the ad valorem property valuation of property owned by a bank. The 2008 summary-judgment order cannot properly be construed as applying to subsequent tax years that were not included within the scope of the underlying suit because no relief was requested for those years, the failure to exhaust statutory prerequisites to suit indicates that those tax years were not placed at issue in the underlying suit, and litigation of a tax dispute as to one tax period does not apply to subsequent tax periods. The sanctions order is vacated and the appeal is dismissed for want of jurisdiction. Austin Court of Appeals, No. 03-11-00707-CV, 10-12-2012.
Travis Central Appraisal District v. Wells Fargo Bank Minnesota N.A.
Tex. App. Dist. 3
October 15, 2012