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VALERO REFINING v. GALVESTON CENTRAL

NO. 15-0492.

519 S.W.3d 66 (2017)

VALERO REFINING-TEXAS, L.P., Petitioner, v. GALVESTON CENTRAL APPRAISAL DISTRICT, Respondent.

Supreme Court of Texas.

Opinion delivered: February 24, 2017.

Attorney(s) appearing for the Case

April L. Farris , Office of the Attorney General, David Michael Hugin , Melissa E. Ramirez , Ramirez Hugin, PLLC, Austin TX, Christian J. Ward , Reagan W. Simpson , Yetter Coleman LLP, Houston TX, for Petitioner.

Andrew J. Mytelka , J. Scott Andrews , Joseph Cavanah , Michael G. Adams , Greer Herz & Adams LLP, Galveston TX, Angela Olalde , Greer Herz & Adams, LLP, League City TX, for Respondent.

The Texas Constitution guarantees that "[t]axation shall be equal and uniform."1 By statute, "a property is appraised unequally if [its] appraised value... exceeds the median appraised value of a reasonable number of comparable properties appropriately adjusted...

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