Update: Commercial Property Tax
Appraisal Lawsuits Appealed in April 2023
By Lee D. Winston | May 16, 2023
For the month of April there was one commercial property tax appraisal lawsuit appealed from district court.
Pleasant Valley Road, LLC v. Travis Central Appraisal District, No. 07-23-00170-CV (Tex. App.—Amarillo)
Primary Tax Code Section at Issue: Tex. Tax Code §§ 42.24, 42.26.
Appellee Trial Argument: “Section 42.24, and accompanying case law, enables a property’s value to be increased above the certified value. Section 42.24 of the Tax Code provides in relevant part that a district court may fix the value in accordance with the requirements of law, or enter other orders necessary to preserve rights protected by and impose duties required by the law. Further, the possible consequence of a value increasing when appealed by a property owner was addressed by the Texas Supreme Court in the 1990 decision Cherokee Water Co v. Gregg County Appraisal Dist, 801 S.W.2d 872, 877 (Tex. 1990). . . . There is nothing in the ad valorem tax law that supports Plaintiff’s position that the value cannot be increased – thus the lack of case law or statutory provision to substantiate Plaintiff’s position.”
Appellant Trial Argument: “Section 42.26(a)(3) does not provide for increasing the value of the subject property from what is then reflected on the tax roll based on the jury’s determination of the median appraised value. Said differently, the jury’s determination of the median appraised value affects the certified final value of the subject property only if the median appraised value determined is less than the appraised value of the subject property.”
Disposition: Jury Verdict.
Appellate Case Number: 07-23-00170-CV (previously 03-23-00197-CV).
Appeal Date: April 3, 2023.
Appeals Court: 7th Court of Appeals, Amarillo, Texas (transferred from 3rd Court of Appeals, Austin, Texas).
District Court: 345th Judicial District Court, of Travis County, Texas.
Attorneys Involved: Pleasant Valley Road, LLC: Daniel W. McDonald of McDonald Law Firm, P.C., and Ryan Clinton of Davis, Gerald & Cremer, P.C.; Travis Central Appraisal District: Laurie Ratliff of Laurie Ratliff LLC, and Karen Evertson, Mary Sanchez, and Benjamin Cox of Evertson & Sanchez, P.C.
To follow this appeal: click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=07-23-00170-CV&coa=coa07.