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TARRANT APPRAISAL v. MARTINEZ BROS.

No. 2-96-009-CV.

946 S.W.2d 914 (1997)

TARRANT APPRAISAL REVIEW BOARD and Tarrant Appraisal District, Appellants, v. MARTINEZ BROTHERS INVESTMENTS, INC. and Dallas City Homes, Inc., Appellees.

Court of Appeals of Texas, Fort Worth.

June 12, 1997.

Attorney(s) appearing for the Case

Catherine Jane Alder, Fort Worth, for Appellants.

Brusniak, Clement & Harrison, P.C., John Brusniak, Jr., Dallas, for Appellees.

Before CAYCE, C.J., and DAY and BRIGHAM, JJ.

OPINION

BRIGHAM, Justice.

In this tax case, the primary issue is a question of statutory construction of several provisions of the Texas Tax Code and the Texas Administrative Code. Appellants, Tarrant Appraisal Review Board (the Board) and Tarrant Appraisal District (the District), appeal from an adverse ruling by the trial court. Appellants and Appellees, Martinez Brothers Investments, Inc. and Dallas City Homes, Inc., submitted an agreed statement of facts...

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