COMDISCO, INC. v. TCAD

No. 2-95-254-CV.

927 S.W.2d 325 (1996)

COMDISCO, INC., Appellant, v. TARRANT COUNTY APPRAISAL DISTRICT AND APPRAISAL REVIEW BOARD OF TARRANT COUNTY, Appellee.

Court of Appeals of Texas, Fort Worth.

Rehearing Overruled September 19, 1996.


Attorney(s) appearing for the Case

James B. Harris, Dallas, for Appellant.

Robert Mott, Joseph T. Longoria, Houston, C. David Fielder, Arlington, for Appellee.

Before DAY, LIVINGSTON and RICHARDS, JJ.


OPINION

LIVINGSTON, Justice.

In this case, a property owner seeks a refund for overpayment of ad valorem taxes made because the owner mistakenly valued a piece of personal property at $13 million instead of $1.3 million. The district court held that the owner, Comdisco, Inc., could not seek a correction of its mistake through section 25.25(c)(1) of the Texas Tax Code. Because we hold that section 25.25(c)(1) allows an appraisal review board to correct the...

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