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(Download) "Travis Central Appraisal District V. Signature Flight Support Corp." by Third District, at Austin Texas Court of Appeals ~ Book PDF Kindle ePub Free

Travis Central Appraisal District V. Signature Flight Support Corp.

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eBook details

  • Title: Travis Central Appraisal District V. Signature Flight Support Corp.
  • Author : Third District, at Austin Texas Court of Appeals
  • Release Date : January 01, 2004
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 84 KB

Description

The dispute in this case centers upon the legal question of who is the owner of improvements on land owned by the City of Austin. Appellees--Signature Flight Support Corporation (Signature), Triple S Petroleum (Triple S), Austin Aero, and R & J Aviation (R & J)*fn1--claim that the City owns the improvements they constructed at Austin-Bergstrom International Airport and that appellees merely lease or sublease them. If so, the improvements are exempt from property taxes. The appellants, Travis Central Appraisal District and Travis Central Review Board (collectively, TCAD), assert that appellees own the improvements and are liable for the property taxes assessed. For the reasons that follow, we hold that the City owns the improvements and affirm the trial court's summary judgment in favor of appellees.


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