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HARRIS COUNTY APPRAISAL DIST. v. DUNCAN

No. 14-95-00637-CV.

944 S.W.2d 706 (1997)

HARRIS COUNTY APPRAISAL DISTRICT and Harris County Appraisal Review Board, Appellants, v. Michael DUNCAN, Appellee.

Court of Appeals of Texas, Houston (14th Dist.).

Rehearing Overruled May 29, 1997.

Attorney(s) appearing for the Case

G. Todd Stewart, Houston, for appellants.

Michael Duncan, Patrick D. Sullivan, T. Wade Welch, Houston, for appellee.

Before LEE, AMIDEI and EDELMAN, JJ.

OPINION

EDELMAN, Justice.

In this unequal tax appraisal case, the Harris County Appraisal District ("HCAD") and Harris County Appraisal Review Board ("HCARB") appeal a judgment granted in favor of Michael Duncan on the grounds that (1) when properly calculated, the appraisal ratio of Duncan's property does not exceed the median level of appraisal by ten percent or more; (2) the award of attorney's fees exceeds the actual amount of tax savings; and (3) HCAD...

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