Also see --> Appellate Cases and Decisions in Litigation by or against Harris County, TX

HOUSTON COURTS OF APPEALS CASES INVOLVING HARRIS COUNTY
APPRAISAL DISTRICT AS A PARTY (and related cases)

Scott Plaza Associates Ltd v. HCAD (Tex.App.- Houston [1st Dist.] March 4, 2010)(per curiam)
(HCAD property tax appeal, plaintiff did not own property and did not have standing to bring judicial
review suit of property tax appraisal, substitution under rule 28 not available, order granting plea to the
jurisdiction affirmed)
Steward did not own the property as of January 1, 2007.  Steward did not claim rights to protest under the Property Tax
Code as either a lessee or an agent.  Therefore, Steward lacked standing to pursue judicial review as a “party who
appeals” under section 42.21(a).  The record does not reflect that Scott Plaza pursued its right of protest as the actual
property owner.  According to the record, Scott Plaza was not named as a party until May 22, 2009 when Steward filed a
first amended original petition.  Therefore, the Review Board had not determined a protest by the actual property owner,
Scott Plaza, upon which Scott Plaza could premise a right to appeal as the property owner.
AFFIRMED: Per Curiam     
Before Justices Brock Yates, Anderson and Seymore    
14-09-00707-CV  Scott Plaza Associates LTD, commonly known as J & Friedman S. Steward v.
Harris County Appraisal District     
Appeal from 55th District Court of Harris County (trial judge not identified on appellate docket)

RRB Land Investmenst Ltd v. HCAD (Tex.App. - Houston [14th Dist.] Feb. 4, 2010)(per curiam)
(only owner has standing to challenge property tax appraisal, application of Texas Rule of Civil
Procedure 28 re substitution of true name for common name, dba)   
AFFIRMED: Per Curiam   
Before Justices Brock Yates, Seymore and Brown    
14-09-00317-CV  RRB Land Investments Ltd., aka Cypresswood Venture I Ltd and Cypresswood
Venture I Ltd, as the Property Owners v. Harris County Appraisal District    
Appeal from 269th District Court of Harris County  

SWP Remic Properties II LP  v. HCAD (Tex.App.- Houston [14th Dist.] Jan. 7, 2010) (Sullivan)      
(trial court’s order granting Harris County Appraisal District’s (“HCAD”) plea to the jurisdiction affirmed;
ad valorem tax protest appeal judicial review suit not brought by owner of property. Rule 28 inapplicable)
AFFIRMED: Opinion by Justice Sullivan      
Before     
14-08-00425-CV  SWP Remic Properties II LP as the Property Owners and the Property Owners v. Harris
County Appraisal District    Appeal from 55th District Court of Harris County
Trial Court Judge: Jeff Shadwick   

SWP Remic Properties II LP  v. HCAD (Tex.App.- Houston [14th Dist.] Jan. 7, 2010) (Sullivan)(trial court’s
order granting Harris County Appraisal District’s (“HCAD”) plea to the jurisdiction affirmed; ad valorem tax
protest appeal judicial review suit not brought by owner of property. Rule 28 inapplicable)
AFFIRMED: Opinion by Justice Sullivan         
14-08-00425-CV  SWP Remic Properties II LP as the Property Owners and the Property Owners v. Harris
County Appraisal District    
Appeal from 55th District Court of Harris County
Trial Court Judge: Jeff Shadwick   

DL Louetta Village Square LP v. HCAD (pdf) (Tex.App.- Houston [14th Dist.] Dec. 22, 2009)(Seymore)
(dismissal for lack of standing affirmed)(before use of a common name is adequate to justify substitution
under Rule 28, a party must show it was in fact doing business under that common name, dba)
AFFIRMED: Opinion by Justice Seymore    
Before Justices Seymore, Brown and Sullivan
14-08-00549-CV  DL Louetta Village Square LP and JL Louetta Village Square LP a/k/a Nomura Credit
Capital Inc as the Property Owners and the Property Owners v. Harris County Appraisal District   
Appeal from 280th District Court of Harris County
Trial Court Judge: Tony Lindsay  

Skylane West Ltd. v. HCAD (pdf) (Tex.App.- Houston [14th Dist.] Dec. 22, 2009) (Seymore)
(plea to the jurisdiction, lack of standing, not property owner, thus no standing to litigate) (trial court
properly concluded it lacked subject-matter jurisdiction over the claims of all appellants)
AFFIRMED: Opinion by Justice Seymore    
Before Justices Seymore, Brown and Sullivan)
14-08-00507-CV  Skylane West Ltd., Houston Skylane One LLC a/k/a Skylane West Ltd., an Skylane
West Apartments, as the Property Owners and the Property Owners v. Harris County Appraisal District   
Appeal from 113th District Court of Harris County
Trial Court Judge: Patricia Ann Hancock  

KM Timbercreek, LLC v. HCAD (Tex.App.- Houston [1st Dist.] Oct. 15, 2009)(Bland)
(tax appraisal judicial review suit, exhaustion of administrative remedies, standing to bring action, Rule
28) Yorktown was not the record owner of the property on January 1, 2007, and Timbercreek did not
complete the administrative protest before HCAD’s appraisal review board.  Accordingly, we hold that
neither entity had standing to seek judicial review of the Board’s order determining protest.  We further
hold that legally sufficient evidence exists to support the trial court’s implied finding that Timbercreek did
not do business under the “common name” of Yorktown, and thus the trial court correctly rejected
Yorktown’s Rule 28 motion to substitute Timbercreek as the plaintiff.  
We therefore affirm the judgment of the trial court.
AFFIRM TRIAL COURT JUDGMENT: Opinion by Justice Bland   
Before Chief Justice Radack, Justices Bland and Massengale    
01-08-00689-CV   KM Timbercreek, LLC v. Harris County Appraisal District    
Appeal from 334th District Court of Harris County
Trial Court Judge: Hon Sharon McCally

Plaza At 610 Commons Inc v. HCAD (Tex.App.- Houston [1st Dist.] Oct. 1, 2009)(Higley)
(ad valorem property tax appeal, plea to the jurisdiction, no substitution of different entity as owner under
Rule 28 governing dba-s, suit in common names) (property tax protest, appeal administrative remedies
and judicial review suit, plea to the jurisdiction, no substitution of different entity as owner under Rule 28
governing dbas, common names, real owner of property at issue did not bring protest and suit within the
filing deadline and failed to satisfy administrative prerequisites; attempted amendment to add owner
untimely)
AFFIRM TC JUDGMENT: Opinion by Justice Higley   
Before Justices Jennings, Higley and Sharp   
01-08-00690-CV  Plaza At 610 Commons Inc. v. Harris County Appraisal District   
Appeal from 334th District Court of Harris County
Trial Court Judge: Hon Sharon McCally

HCAD v. Nunu (Tex.App.- Houston [14th Dist.] Aug. 27, 2009)(Seymore)(HCAD appeal,
homestead exemption reduced pro rata for business use of home as law office)
REVERSED AND RENDERED: Opinion by Justice Seymore   
Before Justices Seymore, Brown and Sullivan  
14-08-00528-CV   Harris County Appraisal District and Harris County Appraisal Review Board
v. Paul E. Nunu  Appeal from 151st District Court of Harris County
Trial Court Judge: Caroline Elizabeth Baker

Expo Motorcars, LLC v. HCAD (Tex.App.-Houston [1st Dist.] Jul. 23, 2009)(Jennings)
(tax protests suit, constitutionality, due process, motor vehicle inventory value)
AFFIRM TC JUDGMENT: Opinion by Justice Jennings   
Before Justices Jennings, Keyes and Higley  
01-08-00473-CV  Expo Motorcars, LLC. v. Harris County Appraisal District, Harris County Appraisal
Review Board   Appeal from 270th District Court of Harris County

BACM 2002 PBs Westpart Dr LP v. HCAD (Tex.App.- Houston [1st Dist.] Jul. 21, 2009)(Frost)
(prior owner did not have standing to bring ad valorem tax protests appeal, judicial review suit, assumed
name theory as basis for substitution of correct party rejected, no standing - no subject matter
jurisdiction).  
AFFIRMED: Opinion by Justice Frost     
Before Chief Justice Hedges, Justices Brock Yates and Frost   
14-08-00493-CV BACM 2002 PB2 Westpark Dr LP, Houston Parkwest Place Ltd, as the Property Owners
and the Property Owners v. Harris County Appraisal District and the Appraisal Review Board of Harris
County Appraisal District   Appeal from 11th District Court of Harris County
Trial Court Judge: Mark Davidson  

Loposer v. HCAD (Tex.App.- Houston [1st Dist.] Jul. 21, 2009)(Yates)
(tax appraisal appeal, agreement on appraisal value of home precludes subsequent appeal)
AFFIRMED: Opinion by Justice Brock Yates     
Before Justices Brock Yates, Guzman and Sullivan   
14-07-00956-CV Timothy C. & Leeann Loposer v. Harris County Appraisal District and The Appraisal
Review Board of Harris County Appraisal District   
Appeal from 80th District Court of Harris County
Trial Court Judge: LYNN M. BRADSHAW-HULL  

Amidei v. HCAD (Tex.App.- Houston [1st Dist.] Jul. 16, 2009)(Higley)
(HCAD property tax appeals, property tax appraisal protests, excessive tax appraisal claim rejected,
admissibility of evidence)
AFFIRM TC JUDGMENT: Opinion by Justice Higley    
Before Justices Jennings, Alcala and Higley  
01-08-00833-CV  Maurice Amidei and Sara Amidei v. Harris County Appraisal District, Appraisal Review
Board of Harris County  
Appeal from 125th District Court of Harris County
Trial Court Judge:  Hon. John Coselli

Briggs Equipment Trust v. HCAD (Tex.App.- Houston [1st Dist.] Jun. 4, 2009)(Radack)
(property tax litigation, valuation of equipment for property tax purposes, subsequent sales)
AFFIRM TC JUDGMENT: Opinion by Chief Justice Radack  
Before Chief Justice Radack, Justices Alcala and Higley
01-08-00190-CV Briggs Equipment Trust v. Harris County Appraisal District
Appeal from 280th District Court of Harris County

Starflight 50, LLC v. HCAD (Tex.App.- Houston [1st Dist.] Mar. 26, 2009)(Bland)
(ad valorem tax protest, interstate allocation, temporary relocation)
AFFIRM TC JUDGMENT: Opinion by Justice Bland   
Before Justices Jennings, Hanks and Bland
01-08-00234-CV Starflight 50, LLC v. Harris County Appraisal District and Harris County Appraisal
Review Board   
Appeal from 125th District Court of Harris County
Trial Court Judge: Hon. John Coselli  
Dissenting Opinion by Justice Jennings   

.
Appeals from HCAD Property Tax Appraisal Litigation
in Harris County Courts
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8/1/09
 
RECENT HCAD CASES IN THE FIRST COURT OF APPEALS (Tex.App.- Houston [1st Dist.] 2005-2009)               
       
01-09-00661-CV        07/21/09        Harris County Appraisal District..        KMI Yorktown LP
01-09-00650-CV        07/15/09        Trials 240 LP, commonly kno...        Harris County Appraisal District..
01-09-00652-CV        07/15/09        Harris County Appraisal District..        Chein-Li Kang Shen Etal, as...
01-09-00541-CV        06/12/09        Milbank 521 Sam Houston I L...        Harris County Appraisal District..
01-09-00519-CV        06/08/09        RRB Land Investments LTD co...        Harris County Appraisal District..
01-09-00310-CV        04/06/09        Williard Real Estate Holdin...        Harris County Appraisal District..
01-08-00892-CV        10/24/08        Koll Bren Fund V LP and Moo...        Harris County Appraisal District..
01-08-00833-CV        10/08/08        Maurice Amidei and Sara Amidei        Harris County Appraisal District..
01-08-00789-CV        09/19/08        AMPROP Finance Company        Harris County Appraisal District..
01-08-00689-CV        08/16/08        KM Timbercreek, LLC        Harris County Appraisal District..
01-08-00690-CV        08/15/08        Plaza At 610 Commons Inc.        Harris County Appraisal District..
01-08-00547-CV        06/26/08        Harris County Appraisal District..        James M. Wilkinson And Step...
01-08-00494-CV        06/13/08        TCP LP Portfolio I LP and 2...        Harris County Appraisal District..
01-08-00473-CV        06/04/08        Expo Motorcars, LLC.        Harris County Appraisal District..
01-08-00358-CV        04/30/08        John P & Colleen Q Kotts as...        Harris County Appraisal District..
01-08-00234-CV        03/28/08        Starflight 50, LLC        Harris County Appraisal District..
01-08-00190-CV        03/13/08        Briggs Equipment Trust        Harris County Appraisal District..
01-08-00169-CV        03/07/08        A/K Service, LLC        Harris County Appraisal District..
01-07-00755-CV        09/06/07        Timmons Partners Ltd., as t...        The Appraisal Review Board ...
01-07-00581-CV        07/13/07        FSP Park Ten Limited Partne...        The Appraisal Review Board ...
01-07-00582-CV        07/13/07        Bertie Peck Family Limited ...        The Appraisal Review Board ...
01-07-00436-CV        05/23/07        Paul M. Mann and Carolyn S....        Harris County Appraisal District..
01-07-00321-CV        05/03/07        Koll Bren Fund VI LP and Ha...        Harris County Appraisal District..
01-06-01074-CV        11/22/06        Allen R Hartman and Lisa Ha...        Harris County Appraisal District..
01-06-00783-CV        10/28/06        The Harris County Appraisal...        Blue Flash Express, LLC, Ci...
01-06-00967-CV        10/24/06        Gaumnitz, Inc.; National Co...        Harris County Appraisal District..
01-06-00740-CV        08/14/06        Harris County Appraisal District..        Sigmor Corporation, et al
01-06-00691-CV        07/25/06        Harris County Appraisal District..        Primrose Houston 7 Housing,...
01-06-00626-CV        07/10/06        National Convenience Stores...        Harris County Appraisal District..
01-05-00419-CV        04/19/05        MPH Willowbend Ltd., as the...        Harris County Appraisal District..
01-05-00183-CV        02/22/05        Harris County Appraisal District..        Kempwood Plaza LTD. Hartman...