noting that section 25.25(c)(3) allows corrections for property that does not exist because it "does not have any physical location in Texas throughout the entire taxable year" while section 25.25(d) provides relief "for property that changes value”
How later courts described this case
- noting that section 25.25(c)(3) allows corrections for property that does not exist because it "does not have any physical location in Texas throughout the entire taxable year" while section 25.25(d) provides relief "for property that changes value”
- “Interpreting section 25.25(c)(3) to allow a change in the appraisal roll for interstate allocation in any of the preceding five years, without penalty, nullifies the specific requirements set forth in section 25.25(d) for changing incorrect appraised values.”
- "[A] taxpayer claiming entitlement to allocation must provide supporting information when he submits his rendition form."
- noting that section 25.25(c)(3) ”provide[s] a limited five-year exception” to changing appraisal records
Written by the judges who cited it.
The opinion
EVELYN V. KEYES, Justice,
concurring.
I concur in the Court’s judgment and its reasoning. I write solely to observe that not only our plain-language analysis, but also section 21.02(a) of the Tax Code (“Tangible Personal Property Generally”), supports our conclusion that the term “location” in the phrase “does not exist in the form or location described in the appraisal roll” in section 25.25(c)(3) of the Tax Code means “actual, physical location.” Tex. Tax Code Ann. §§ 21.02 (a), 25.25(c)(3) (Vernon 2002).
Section 21.02 of the Tax Code provides:
(a) [With certain inapplicable exceptions,] tangible personal property is taxable by a taxing unit if:
(1) it is located in the unit on January 1 for more than a temporary period;
(2) it normally is located in the unit, even though it is outside the unit on January 1, if it is outside the unit only temporarily;
(3) it normally is returned to the unit between uses elsewhere and is not located in any one place for more than a temporary period; or
(4) the owner resides (for property not used for business purposes) or maintains his principal place of business in this state (for property used for business purposes) in the unit and the property is taxable in this state but does not have a taxable situs pursuant to Subdivisions (1) through (3) of this section.
Tex. Tax Code Ann. at § 21.02(a).
Section 21.02(a) harmonizes with and farther supports our holding that the authority provided by section 25.25(c)(3) to correct appraisals of tangible personal property that is only intermittently in the state is “restrict[ed] to those cases in which property did not physically exist at the appraisal roll location at any time during the taxable year.” See majority op. at 97.