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Tex-Air Helicopters, Inc. v. Galveston County Appraisal Review Board

Because the defendant waited until final arguments to assert for the first time that its helicopters are exempt from state taxation under the Outer Continental Shelf Lands Act, did not assert the exemption argument during a 10-day post-trial period set by the trial judge, and waited more than two months before filing for leave to amend its petition, the trial court did not abuse its discretion by denying the motion.

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AFFIRMED AS MODIFIED AND OPINION FILED MARCH 21, 2002.

OPINION

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-Air’s 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*fn1 and that this statute violates article VIII, �� 1 and 2, of the Texas Constitution (“Article VIII”). We find no error in the trial court’s denial of Tex-Air’s motion for leave to amend its petition and in the trial court’s rejection of the constitutional challenges to these two statutes. Except for the trial court’s failure to make an allocation for Helicopter N6037J #5438 in 1995, we conclude that the trial court correctly applied � 21.05. We sustain Tex-Air’s 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 court’s judgment regarding this one allocation, and, as modified, we affirm the trial court’s judgment.

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