Estate of Marvin L. Smith, Jr., D/B/A Idlewood Terrace Apartments v. Ector County Appraisal District
2015 Tex. App. LEXIS 11665
| Tex. App. | 2015Background
- Appellant (Estate of Marvin L. Smith, Jr., d/b/a Idlewood Terrace Apartments) protested a 2012 appraisal (~$1.5M), and the Appraisal Review Board set value at ~$1.3M; Appellant appealed to district court under Tex. Tax Code ch. 42 alleging an "unequal and discriminatory appraisal."
- At the district-court level both parties filed competing no-evidence motions for summary judgment on who bore the burden to prove equality/inequality under §42.26.
- The Appraisal District moved for no-evidence SJ saying Appellant bore the burden to prove unequal appraisal; Appellant moved for partial no-evidence SJ saying the Appraisal District bore the burden to prove equality.
- Neither party filed a response to the other’s no-evidence motion; no opposing summary-judgment evidence was presented to the trial court.
- The trial court granted the Appraisal District’s no-evidence motion and denied Appellant’s; Appellant appealed, arguing the Appraisal District had the burden of proof in district court.
- The court of appeals considered whether the taxpayer or appraisal district bears the burden at the de novo district-court trial and affirmed the trial-court judgment for the Appraisal District.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Who bears the burden of proof at a de novo district-court trial under Tex. Tax Code §42.26 (unequal appraisal claim)? | Appellant: burden should remain on Appraisal District because §41.43 required the district to prove value by clear and convincing evidence before the ARB, and trial is de novo. | Appraisal Dist.: Appellant (taxpayer) seeks affirmative relief (reduced valuation) in district court, so taxpayer bears the burden under ordinary civil rules. | Court: Burden in district court follows ordinary civil procedure; taxpayer seeking affirmative relief bears the burden. Appellant could not properly move for no-evidence SJ; trial court correctly granted Appraisal District’s motion. |
Key Cases Cited
- Travelers Ins. Co. v. Joachim, 315 S.W.3d 860 (Tex. 2010) (standard of review for summary judgment is de novo)
- Timpte Indus., Inc. v. Gish, 286 S.W.3d 306 (Tex. 2009) (no-evidence summary-judgment standard explained)
- Mack Trucks, Inc. v. Tamez, 206 S.W.3d 572 (Tex. 2006) (no-evidence SJ and evidence-review principles)
- City of Keller v. Wilson, 168 S.W.3d 802 (Tex. 2005) (standards for reviewing evidence in civil cases)
- Comm’rs Court of Titus Cnty. v. Agan, 940 S.W.2d 77 (Tex. 1997) (when competing SJs filed, appellate court reviews both sides’ evidence and renders proper judgment)
- Webb Cnty. Appraisal Dist. v. New Laredo Hotel, Inc., 792 S.W.2d 952 (Tex. 1990) (purpose of appraisal-review-board process to resolve protests administratively)
- Vance v. My Apartment Steak House of San Antonio, Inc., 677 S.W.2d 480 (Tex. 1984) (party asserting affirmative relief bears burden of proof)