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HARRIS COUNTY APPRAISAL DIST. v. TEXAS GAS

No. 01-01-01103-CV.

105 S.W.3d 88 (2003)

HARRIS COUNTY APPRAISAL DISTRICT, Appellant, v. TEXAS GAS TRANSMISSION CORPORATION, Appellee.

Court of Appeals of Texas, Houston (1st Dist.).

March 27, 2003.

Attorney(s) appearing for the Case

Kenneth Wall, Olson & Olson, Houston, for appellant.

David J. Kaplan, Geary, Porter & Donovan, P.C., Addison, for appellee.

Panel consists of Justices HEDGES, TAFT, and JENNINGS.

EN BANC OPINION

TIM TAFT, Justice.

Appellant, Harris County Appraisal District (the District), challenges a judgment rendered in favor of appellee, Texas Gas Transmission Corporation (Texas Gas), ordering the District to correct the 1995 appraisal roll to take into account interstate allocation for an aircraft belonging to Texas Gas. We address (1) whether a taxpayer must provide the District with information establishing entitlement to allocation at the...

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