(DOWNLOAD) "General Electric Credit Corporation v. Midland Central Appraisal District Et Al." by Supreme Court of Texas No. D-1170 # eBook PDF Kindle ePub Free
eBook details
- Title: General Electric Credit Corporation v. Midland Central Appraisal District Et Al.
- Author : Supreme Court of Texas No. D-1170
- Release Date : January 16, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
We consider whether the court of appeals properly assessed damages against General Electric Credit Corporation under Rule
84 of the Texas Rules of Appellate Procedure. Under the circumstances present in this cause, we conclude that the damages
are not justified. Midland County and Freestone County taxing authorities1 assessed taxes on a Lear Jet aircraft owned by General Electric
Credit Corporation ("GECC"). GECC neither filed a formal tax protest with the appraisal review board of either county as required
under sections 41.41-41.44 of the Texas Tax Code not otherwise attempted to utilize the administrative hearing procedures
under the Texas Tax Code. Instead, GECC filed suit against the Midland County and Freestone County taxing authorities seeking
a judicial determination of the legal situs of the aircraft for taxation purposes and challenging the constitutionality of
the Tax Code. Midland Central Appraisal District counterclaimed for delinquent 1987 taxes on the aircraft and Midland County
intervened for delinquent 1987 taxes. The trial court granted summary judgment for Midland Central Appraisal District and
Midland County on their counterclaim for delinquent 1987 taxes. The trial court also granted summary judgment for all of the
taxing authorities on GECC's legal situs and constitutional claims. The court of appeals affirmed, holding that GECC's failure
to exhaust the administrative procedures of the Tax Code deprived the court of jurisdiction to hear the claims. The court
of appeals also awarded damages under Rule 84 of the Texas Rules of Appellate Procedure2 to each of the taxing authorities
in the amount of ten times total taxable costs. 808 S.W.2d 169.
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