ALASKA FLIGHT SERVICES, LLC v. DALLAS CENTRAL APPRAISAL DIST.

No. 05-07-00082-CV.

261 S.W.3d 884 (2008)

ALASKA FLIGHT SERVICES, LLC, Appellant v. DALLAS CENTRAL APPRAISAL DISTRICT, and Dallas County Appraisal Review Board, Appellees.

Court of Appeals of Texas, Dallas.

August 26, 2008.


Attorney(s) appearing for the Case

James D. Struble, Andrew D. Graham, Jackson Walker, L.L.P., Dallas, for Appellant.

Michael Allan Lang, Peter G. Smith, Nichols, Jackson, Dillard, Hager & Smith, L.L.P., Dallas, for Appellee.

Before Justices FITZGERALD, LANG-MIERS, and MAZZANT.


OPINION

Opinion by Justice FITZGERALD.

This case involves an ad valorem tax dispute. In administrative proceedings before the Dallas County Appraisal Review Board (the "ARB") and again in the trial court, Alaska Flight Services, LLC ("AFS") challenged the State of Texas's jurisdiction to tax one of AFS's business aircrafts (the "Aircraft") for tax year 2002. The trial court rendered judgment in favor of the Dallas Central Appraisal District ("DCAD") and...

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