[Download] "Trq Captains Landing L.P. v. Galveston Central Appraisal District" by Court of Appeals of Utah # Book PDF Kindle ePub Free
eBook details
- Title: Trq Captains Landing L.P. v. Galveston Central Appraisal District
- Author : Court of Appeals of Utah
- Release Date : January 05, 2006
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 89 KB
Description
Appellants, TRQ Captains Landing, L.P. ("TRQ") and American Housing Foundation ("AHF"), appeal from an order granting summary judgment in favor of appellee, Galveston Central Appraisal District ("Appraisal District"). As a result of the summary judgment entered against them, appellants were unable to claim an exemption from ad valorem taxes they sought for 2003 pursuant to section 11.182(b) of the Texas Tax Code. See Tex. Tax Code Ann. ç 11.182(b) (Vernon 2001). In two issues on appeal, appellants contend that they were improperly denied the exemption because (1) section 11.182(b) extends to equitable owners of qualified property and (2) their application for the exemption was timely filed pursuant to an exception contained within section 11.436 of the Texas Tax Code. See id. ç 11.436 (Vernon Supp. 2005).
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