Constitutional Challenge, Declaratory Judgments, Finance, Injunction, Litigation, Procedure, Sovereign Immunity, Tax, TOMA

13th Court of Appeals holds City sufficiently complied with TOMA and Tax Code in 2019 when it adopted its annual tax rate

Leftwich v City of Harlingen, 13-20-00110-CV (Tex. App. – Corpus Christi, Sep. 9, 2021). This is a declaratory judgment suit to declare the city violated procedural requirements when it adopted its tax rate in 2019. The Thirteenth Court of Appeals held no
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Agency, Declaratory Judgments, Injunction, Litigation, Procedure, Tax

Austin Court of Appeals holds temporary injunction order need not set a specific trial date, but must place the case for trial on the court’s calendar, otherwise the order is void

  Hegar, Comptroller of Public Accounts of State of Texas, et al., v Zertuche Construction, LLC, 03-19-00238-CV (Tex. App. – Austin, Jan. 22, 2021). This is a tax collection case, but the main thrust is the procedural ruling on injunctions where the
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Agency, Board of Adjustment, Constitutional Challenge, Declaratory Judgments, Health and Safety, Injunction, Litigation, Procedure, Sec. 1983, Sovereign Immunity, Structural Standards, Tax, TOMA, Zoning

BOA appeal deadline of 10 days applies to Open Meetings, declaratory judgment, and as-applied constitutional claims, holds Dallas Court of Appeals

Tejas Motel, LLC v City of Mesquite, by and through its Board of Adjustment, 05-19-00667-CV (Tex. Civ. App. – Dallas, June 4, 2020). This is an appeal from a Board of Adjustment decision regarding non-conforming status in which the Dallas Court of
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Constitutional Challenge, Declaratory Judgments, Elections, Litigation, Public Works, Tax, Ultra Vires

Taxpayer lacked standing to challenge Houston drainage fee ordinance despite charter election invalidity

Elizabeth C. Perez v. Sylvester Turner, et al., 01-16-00985-CV (Tex. App. – Hous. [1st Dist], Oct. 15, 2019) This is a long standing/multi-opinion dispute challenging the City of Houston’s drainage fee ordinance. Prior summaries found here and here. In this substituted opinion
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Constitutional Challenge, Declaratory Judgments, Finance, Tax

Texas Supreme Court disposes of various natural gas compressor taxation suits by holding taxing location is inventory yard, not temporary physical locations

Ward County Appraisal District v EES Leasing, et al, 15-0965 (Tex. Nov. 16, 2018) The Texas Supreme Court issued several connected opinions relating to the proper taxing entity for compressor equipment and pipelines. EXLP Leasing owns and leases out compressor stations used
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Constitutional Challenge, Declaratory Judgments, Land Use, Tax

Water District property entitled to tax exempt status even though District rents to private business on river front

Tarrant Appraisal District v. Tarrant Regional Water District 02-17-00042-CV (Tex. App— Fort Worth, January 25, 2018) The Tarrant Appraisal District (“TAD”) asserted part of the property owned by the Tarrant Regional Water District (“TRWD”) was not “used for public purposes” and therefore
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Constitutional Challenge, Declaratory Judgments, Litigation, Mandamus, Procedure, Sec. 1983, Separation of Powers, Sovereign Immunity, Tax, Ultra Vires

El Paso Court of Appeals holds non-appearance jurors failed to show waiver of immunity in contempt/fee challenge case but should be allowed to amend.

Joshua Luttrell, et al v. El Paso County, et al., 08-16-00090-CV (Tex. App. – El Paso, December 20, 2017). There is no way to categorize this case in a single sentence. In the thirty-nine page opinion, the El Paso Court of Appeals
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