# Harris County Appraisal District v. Texas Gas Transmission Corp.

> Texas Court of Appeals, 1st District (Houston) · March 27, 2003 · 105 S.W.3d 88

URL: https://www.frixlaw.com/law-library/cases/9701286

## Case

- **Full name:** HARRIS COUNTY APPRAISAL DISTRICT, Appellant, v. TEXAS GAS TRANSMISSION CORPORATION, Appellee
- **Court:** Texas Court of Appeals, 1st District (Houston)
- **Decided:** March 27, 2003
- **Citations:** 105 S.W.3d 88; 2003 Tex. App. LEXIS 2646; 2003 WL 1563867
- **Precedential status:** Published
- **Opinion:** Concurrence by Keyes
- **Judges:** Tim Taft
- **Cited by:** 42 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9701286

## How later opinions describe it (automated extraction)

- 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”
- noting that section 25.25(c)(3) ”provide[s] a limited five-year exception” to changing appraisal records
- noting legislative history makes clear that the section addresses only non-existent property

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9701286. Public record. Not legal advice.