IN THE
TENTH COURT OF APPEALS
No. 10-08-00004-CV
AMERICAN HOUSING FOUNDATION,
WACO PARKSIDE VILLAGE, LTD., AND
WACO ROBINSON GARDEN, LTD.,
Appellants
v.
MCLENNAN COUNTY APPRAISAL DISTRICT,
Appellee
From the 170th District Court
McLennan County, Texas
Trial Court No. 2002-4038-1
MEMORANDUM OPINION
American Housing Foundation, Waco Parkside Village, Ltd., and Waco Robinson
Garden, Ltd. sued the McLennan County Appraisal District, challenging the denial of
their applications for exemptions under section 11.182 of the Tax Code. See TEX. TAX.
CODE ANN. § 11.182(b), (e) (Vernon 2008). On appeal, AHF, Parkside, and Robinson
raise several issues challenging the trial court’s denial of their partial motion for
summary judgment and granting of the Appraisal District’s summary judgment
motion. However, the two apartment complexes for which they sought an exemption
were constructed before December 31, 2001. Id. at § 11.182(e). Section 11.182(e) applies
only to housing projects constructed after December 31, 2001. Am. Hous. Found. v. Brazos
County Appraisal Dist., 166 S.W.3d 885, 889 (Tex. App.—Waco 2005, pet. denied); see Am.
Hous. Found. v. Calhoun County Appraisal Dist., 198 S.W.3d 816, 818-19 (Tex. App.—
Corpus Christi 2006, pet. denied) (same); see also TEX. TAX. CODE ANN. § 11.182(e). In
their second issue, AHF, Parkside, and Robinson urge us to revisit our holding in Brazos
County Appraisal District. We decline to do so. Accordingly, we overrule issue two and
need not address the remaining issues. See TEX. R. APP. P. 47.1. The trial court’s
judgment is affirmed.
FELIPE REYNA
Justice
Before Chief Justice Gray,
Justice Reyna, and
Justice Davis
Affirmed
Opinion delivered and filed March 25, 2009
[CV06]
Am. Hous. Found. v. McLennan County Appraisal Dist. Page 2