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TEX-AIR HELICOPTERS v. GALVESTON REVIEW BD.

No. 14-00-00869-CV.

76 S.W.3d 575 (2002)

TEX-AIR HELICOPTERS, INC., Appellant, v. GALVESTON COUNTY APPRAISAL REVIEW BOARD and Galveston Central Appraisal District, Appellees.

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

March 21, 2002.

Attorney(s) appearing for the Case

Jack Holland, Houston, for appellants.

Kenneth J. Bower, Galveston, for appellees.

Panel consists of Justices YATES, FOWLER, and WITTIG.

OPINION

WANDA McKEE FOWLER, Justice.

This case involves a dispute over property taxes owed by appellant Tex-Air Helicopters, Inc. on five helicopters for tax years 1994 and 1995. Tex-Air presents three issues regarding the denial of leave to amend Tex-Air's petition, the failure of the trial court to make an allocation for 1995 under § 21.05 of the Texas Tax Code, and an alleged constitutional defect in § 42.29 of the Texas Tax Code. On cross-appeal...

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