X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Our opinion of August 1, 2001 is withdrawn and in lieu thereof the Court issues the following opinion. The judgment of August 1, 2001 is unaffected. Presenting a case of first impression involving section 25.25(b) *fn1 of the Texas Tax Code, Western Athletic Clubs, Inc. and Western Athletic Clubs, of Texas, Inc. (Western) contends the trial court erred in denying its motion for summary judgment and granting the motion for summary judgment of Harris County Appraisal District (District) and Harris County Appraisal Review Board (Board), and rendering judgment that Western take nothing on its action filed on April 29, 1999. Pursuant to section 41.45(f) of the Code, Western filed suit seeking an order directing the Board to schedule and hold a hearing on its notice of protest for tax years 1983 through 1987. By its first and second issues, Western contends the trial court erred because it was entitled to a hearing on its protest. By issues three and four, Western contends it was entitled to an order granting its motion to correct the appraisal rolls for tax years 1983 through 1987. Based upon the rationale and authorities expressed herein, we affirm.

For tax years 1983 through 1995, Western rendered its personal property in accordance with the District’s guidelines regardless of whether the improvements had been permanently affixed to the real estate. Based on the guidelines, the leasehold improvements were appraised by the District as “personal property” and not fixtures to real estate for each tax year. Western filed a motion pursuant to section 25.25(c)(2) requesting that the Board correct multiple appraisals of the leasehold improvements and the resulting excessive valuation of Western’s personal property account for tax years 1991 through 1995. In response, the Board issued an order correcting the appraisal rolls for tax years 1991 through 1995 to delete the value of the leasehold improvements from Western’s personal property account. By its brief, Western acknowledges that before the adoption of the amendment to section 25.25(b) effective September 1, 1997, the Code did not provide a remedy to correct an error for a tax year earlier than 1991.

Following adoption of rules by the Board of Directors of the District as authorized by section 25.25(b), on November 9, 1998, Western filed forms requesting that the chief appraiser change the appraisal rolls for tax years 1983 through 1987 under section 25.25(b) and the Board rules. After the chief appraiser notified Western by letter dated December 1, 1998, that he was unable to approve Western’s request for tax years 1983 through 1987, by its letter of January 4, 1999, Western sent a notice of protest of the denial of 1983 through 1987 Prior Year Correction Request to the Board. Replying to that notice, counsel for the Board notified Western that the Board did not possess the express authority to review or change the appraisal records pursuant to section 25.25(b). Western filed suit against the District and Board on April 29, 1999.

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

Global Leaders in Consulting (GLC) 2023

February 16, 2023
London

The Global Leaders in Consulting awards are for those who are making a big impression within the industry, but also worldwide.


Learn More

Complex Claims & Litigation Forum 2023

February 27, 2023 - March 01, 2023
Henderson, NV

Aimed to help Insurers prevent, prepare and prevail In adjudicating complex claims, negotiating settlements and winning cases.


Learn More

Women, Influence & Power in Law UK Awards 2023

March 08, 2023
London

Women, Influence & Power in Law UK Awards honors women lawyers who have made a remarkable difference in the legal profession.


Learn More

Attorneys-Solicitor General Division


Attorneys Solicitor General Division: The West Virginia Attorney General's Office is accepting applications for mid- and senior-level po...


Apply Now ›

ASSOCIATE ATTORNEY- REMOTE POSITION


We are looking for an Associate Attorney with 5 plus years experience to join our Plaintiff only Personal Injury practice. We have been rep...


Apply Now ›

Coverage Attorney - New York


Medium sized, AV rated midtown law firm is seeking an associate to work on coverage matters under CGL, Property, Auto and other policies. Po...


Apply Now ›

WEINSTEIN FAMILY LAW

02/06/2023
NJLJ Web

Weinstein Family Law is pleased to announce the promotion of Erika P. Handler to Partner


View Announcement ›

ANSELMI & CARVELLI, LLP

02/06/2023
NJLJ Web

Anselmi & Carvelli, LLP is pleased to announce that Zachary D. Wellbrock has been named Partner of the firm.


View Announcement ›

HENDRICK PHILLIPS SALZMAN & FLATT, PC

02/02/2023
DR Web

Hendrick Phillips Salzman & Siegel, PC is proud to announce J.T. Gallagher as the firm s newest partner.


View Announcement ›