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HARRIS COUNTY APPR. DIST. v. PRIMROSE HOUSTON 7 HOUSING, L.P.

No. 01-06-00691-CV.

238 S.W.3d 782 (2007)

HARRIS COUNTY APPRAISAL DISTRICT and Harris County Appraisal Review Board, Appellants, v. PRIMROSE HOUSTON 7 HOUSING, L.P., Appellee.

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

Rehearing Overruled September 25, 2007.

Attorney(s) appearing for the Case

Alison Leigh Goodwin Holland, Mario L. Dell'Osso, John E. Fisher, Olson & Olson, L.L.P., Houston, TX, for Appellant.

Jason Clarke Marshall, The Marshall Firm PC, Dallas, TX, for Appellee.

Panel consists of Justices TAFT, JENNINGS, and ALCALA.

OPINION

TERRY JENNINGS, Justice.

Appellants, Harris County Appraisal District and Harris County Appraisal Review Board (collectively "HCAD"), challenge the trial court's summary judgment in favor of appellee, Primrose Houston 7 Housing, L.P. ("Primrose L.P."), on Primrose L.P.'s claim that it is entitled to an exemption from 2003 ad valorem taxes it sought under section 11.182 of the Texas Tax Code.1 In two issues, HCAD contends...

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