[DOWNLOAD] "Jim Wells County Appraisal District v. Cameron Village" by Washington Court of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: Jim Wells County Appraisal District v. Cameron Village
- Author : Washington Court of Appeals
- Release Date : January 18, 2007
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
Jim Wells County Appraisal District and Jim Wells County Appraisal Review Board (collectively, "the Appraisal District") appeal the trial courts denial of their motion for summary judgment, and granting of a cross-motion for summary judgment by Cameron Village, Ltd. ("Cameron Village"), which resulted in Cameron Village receiving an ad valorem property tax exemption. In a case of first impression for this court, we must decide whether the legislature expanded the tax exemption, or created a new exemption, when it amended section 11.182 of the Texas Property Tax Code in 2001. Tex. Tax Code Ann. § 11.182 (Vernon Supp. 2006). Because we conclude the 2001 amendment did not expand the existing exemption, or create a new stand-alone exemption, we reverse and render judgment in favor of the Appraisal District and hold that Cameron Village is not entitled to the tax exemption.
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