in Re BNSF Railway Company

 

IN THE

TENTH COURT OF APPEALS

 

 

 


No. 10-11-00011-CV

 

In re BNSF Railway Company

 

 


Original Proceeding

 

 

MEMORANDUM  Opinion

 

The petition for writ of mandamus is denied.  See Tex. R. App. P. 52.8(d).

 

 

REX D. DAVIS

Justice

 

Before Chief Justice Gray,

Justice Davis, and

Justice Scoggins

Petition denied

Opinion delivered and filed March 30, 2011

[OT06]

 


 

ed 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]