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Click here for the full text of this decision FACTS:Aaron Rents, Inc., a furniture rental corporation, sued the Travis Central Appraisal District, alleging that the district exceeded its statutory authority by “re-appraising” the tangible personal property at Aaron Rents’s four locations after the district had certified the property’s appraised value to the tax collector. Asserting that none of its property had been omitted from the 2003 appraisal roll, Aaron Rents filed a protest of the district’s “re-appraisal” with the Travis County Appraisal Review Board. Ruling for the district, the board approved changes to the 2003 appraisal roll that increased the appraisals for Aaron Rents’s property at all four locations. Aaron Rents appealed the board’s orders to the district court. Aaron Rents filed a motion for partial summary judgment requesting declarations that the district acted without statutory authority and in violation of Texas Tax Code �25.25 by re-appraising Aaron Rents’s tangible personal property after its value had been certified to the tax collector; the District’s re-appraisal was excessive and unequal under ��42.25 and 42.26 of the tax code as well as Article VIII, �1 of the Texas Constitution; any additional taxes resulting from the unlawful re-appraisal were unlawful and void; and the District should be ordered to correct its tax rolls to reflect the original appraised values. After a hearing, the court denied the district’s motion, granted Aaron Rents’s motion “on all grounds other than attorney’s fees,” and reserved the attorney’s fees issue for final trial. After final trial, the court ruled that Aaron Rents was not entitled to attorney’s fees. Aaron Rents appealed a district court’s judgment that denied its claim for attorney’s fees in connection with its successful declaratory judgment action against the Travis Central Appraisal District. In two issues, Aaron Rents claimed that it was entitled to the fees under the Uniform Declaratory Judgments Act and the Texas Tax Code. HOLDING:The court concluded that the district court did not abuse its discretion by denying Aaron Rents the attorney’s fees it requested under the declaratory judgments act and affirmed that portion of the court’s judgment. The court found that Aaron Rents availed itself of its administrative remedy under the Texas Tax Code, concluding that the court did not abuse its discretion in denying the requested attorney’s fees under the declaratory judgments act because the act cannot be used to circumvent the tax code. The court then held that, upon request by a prevailing party under Texas Tax Code �42.25, an award of reasonable attorney’s fees is mandatory under �42.29. Because Aaron Rents made a request for attorney’s fees, the court held that the district court abused its discretion in failing to award reasonable attorney’s fees. OPINION:Puryear, J., writing for the court en banc.

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