Harris County Appraisal District v. ETC Marketing, LTD.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that Tax Code provides procedures for adjudicating a challenge to an appraisal on the ground that the property is exempt from ad valorem taxation by federal law and that these procedures are “exclusive”
• reviewing de novo whether property owner exhausted its administrative remedies under the Tax Code
• property owner failed to exhaust exemp tion issue where not included as ground in chapter-41 protest
• “An argument that certain property is exempt from taxation does not implicate either the property’s form or its location. Section 25.25(c)(3) therefore is not the appropriate vehicle for seeking the requested relief.”
• taxpayer’s claim that ad valorem tax was unconstitutional because property was exempt by virtue of being in interstate commerce was barred because taxpayer “is not raising a pure question of law; it also is seeking to have its tax assessments set (quotation omitted

Source: CourtListener parenthetical corpus (CC0).