OPINION
CHAPA, Justice.
This is a taxation case. Kerr Central Appraisal District and Kerr County Appraisal Review Board appeal from a trial court ruling that certain land belonging to appellees George T. Broun Stacy, Gretchen Broun Stacy, Philip Stacy, William G. Stacy, III, and Carletta Stacy Janke, qualifies for "Open-Space Land" appraisal, the result of which allows appellees to receive a substantial reduction of their tax liability.
The primary...
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