Update: Commercial Property Tax
Appraisal Lawsuits Appealed in July 2022
Interpreting What is Dealer’s Heavy Equipment Inventory
By Lee D. Winston | August 7, 2022
Solaris Oilfield Site Services Oper LLC v. Brown County Appraisal District, No. 11-22-00206-CV (Tex. App.—Eastland)
For the month of July, there was one commercial property tax appraisal lawsuit appealed from district court. The appeal is from a judgment in favor of the Brown County Appraisal District and concerns the proper application of the dealer’s heavy equipment inventory special appraisal statute (Texas Property Tax Code Section 23.1241).
In trial court the district argued that the taxpayer’s property does not meet the definition of “Heavy equipment” under Section 23.1241 because it is registered and titled under Sections 501 and 502 of the Texas Transportation Code. The taxpayer argued that the property is Heavy equipment and should not be excluded under the definition simply because the platform it is placed on also serves as a trailer that is registered and titled. The 35th Judicial District Court agreed with the district, and the taxpayer appealed on July 21, 2022, to the 11th Court of Appeals, Eastland.
Importance to you: This case is important for property tax consultants and their clients who need clarification on the scope of “registered and titled” for purposes of the dealer’s heavy equipment inventory special appraisal statute.
To follow this appeal, click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=11-22-00206-CV&coa=coa11.
To review the text of Texas Property Tax Code Section 23.1241, click the following link (or copy and paste): https://codes.findlaw.com/tx/tax-code/tax-sect-23-1241.html#:~:text=Dealer’s%20Heavy%20Equipment%20Inventory%3B%20Value.