JONES, Justice.
FM Properties Operating Company ("FM"), appellee, sued the Travis Central Appraisal District ("the District"), appellant, challenging an order of the District's Appraisal Review Board that appraised, for ad valorem taxation purposes, the value of real estate owned by FM. Relying on section 23.12(a) of the Texas Tax Code, which requires that real estate inventory be valued as a unit, FM claimed the District's assessment based on individual lot values...
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