Update: Commercial Property Tax
Appraisal Lawsuits Appealed in October 2022
By Lee D. Winston | January 6, 2023
For the month of October there was one commercial property tax appraisal lawsuit appealed from district court. There was one other commercial property tax lawsuit appealed but it does not appear to deal with core property tax appraisal issues such as qualifications for exemptions or application of appraisal methodologies.
Bexar Appraisal District v. Abasto Properties LLC, et al., 04-22-00675-CV (Tex. App. —San Antonio)
Primary Tax Code Section at Issue: Tex. Tax Code § 42.26(a).
Bexar Appraisal District’s Primary Trial Argument: Property owners’ experts’ methodology of allocation, an established and approved valuation method by the Appraisal Institute and the Uniform Standards of Appraisal Practice, was improper.
Disposition: Verdict/judgment following jury trial.
Appellate Case Number: 04-22-00675-CV.
Appeal Date: October 12, 2022.
Appeals Court: 4th Court of Appeals, San Antonio, Texas.
District Court: 407th Judicial District Court, of Bexar County, Texas.
Attorneys Involved: Abasto Properties LLC, et al.: Lorri Michel and Shane Rogers of Michel Gray Rogers LLP, Lorien Whyte of Whyte Appeals, PLLC; Bexar Appraisal District: Laurie Ratliff of Laurie Ratliff LLC, Mary Sanchez and Benjamin Cox of Evertson & Sanchez PC.
To follow this appeal: click the following link (or copy and paste): https://search.txcourts.gov/Case.aspx?cn=04-22-00675-CV&coa=coa04.
 Travis Central Appraisal District v. AGAS Ventures, LLC; GS Ventures, LLC; SAGA Ventures, LLC; SC Ventures, LLC; and ZIP Ventures, LLC, 03-22-00676-CV (Tex. App.—Austin) (This appeal concerns the timely payment of taxes under Texas Property Tax Code Section 42.08. The district’s plea to the jurisdiction to dismiss the taxpayer’s case for failure to timely pay taxes was denied. The district appealed on October 24, 2022, in the 3rd Court of Appeals, Austin).