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FIRST AIRCRAFT LEASING v. BEXAR APPRAISAL

No. 04-00-00320-CV.

48 S.W.3d 218 (2001)

FIRST AIRCRAFT LEASING, LTD., Appellant, v. BEXAR APPRAISAL DISTRICT, Appellee.

Court of Appeals of Texas, San Antonio.

January 24, 2001.

Attorney(s) appearing for the Case

Joseph M. Harrison IV, Brusniak, Clement, Harrison & McCool, Robert J. Myers, Robert J. Myers & Associates, San Antonio, for Appellant.

Dale Wilson, Law Office of Dale Wilson, P.C., San Antonio, for Appellee.

Sitting: TOM RICKHOFF, Justice, CATHERINE STONE, Justice, SARAH B. DUNCAN, Justice.

OPINION

TOM RICKHOFF, Justice.

This is an appeal from a judgment in favor of appellee, Bexar Appraisal District ("BAD"), in which the trial court determined that an aircraft owned by appellant, First Aircraft Leasing, Ltd. ("First Aircraft"), was subject to ad valorem taxation in Bexar County, Texas, for the 1996 tax year. The threshold issue in this appeal is whether the trial court erred by not applying Texas...

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