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Texas Supreme Court Declines to Hear Interstate Commerce Tax Cases:
Lawsuit OverviewOn March 12, 2010, the Texas Supreme Court denied the petitions for review in both Peoples Gas, Light & Coke Co. v. Harrison Central Appraisal Dist., 270 S.W.3d 208 (Tex. App. - Texarkana 2009, pet. filed January 21, 2009; denied March 12, 2010); and Midland Central Appraisal Dist. v. BP America Production Co., 282 S.W.3d 215 (Tex. App. - Eastland, pet. filed May 20, 2009; denied March 12, 2010). View full details
Alon USA Settles 2006-2008 Property Tax Lawsuits:
Lawsuit OverviewPopp, Gray & Hutcheson, LLP represented Dallas-based Alon USA (NYSE: ALJ) in its property tax litigation dispute against the Howard County Appraisal District.
The plaintiff, Alon USA filed a lawsuit against the Howard County Appraisal District in the 118th District Court of Texas for tax years 2006 and 2007 regarding the Big Spring refinery. Alon USA challenged the 2006 market value of $130 million and the 2007 market value of $320 million for the Big Spring refinery as being excessive and not equal. Alon USA's most recent suit for 2008 alleged the Howard County Appraisal District $275 million valuation of the Big Spring refinery was excessive and not equal.
The Popp, Gray & Hutcheson, LLP litigation team, led by Mark Hutcheson and David Hugin, obtained a ruling of $218 million for the 2007 market value claim from the 118th District Court of Texas. However, with that ruling, the court encouraged both sides to reach a settlement before ruling on the other matters of the case.
Alon USA, an independent refiner and marketer of petroleum products operates primarily in the South Central, Southwestern and Western regions of the United States. The Big Spring refinery has a crude oil throughput capacity of 70,000 barrels per day.
Out-of-District Equal & Uniform Claim
The lawsuit against the Howard County Appraisal District was the first to successfully have entered into evidence an "outside the appraisal district" analysis of comparable properties. Alon USA asked the court to consider other oil refineries located in Texas and within the refinery's neighborhood PADD (Petroleum Administration for Defense Districts) 3: Gulf Coast, for an equal and uniform remedy under the Texas Tax Code § 42.26(a)(3).
Settlement
Under advisement of the court, both sides met and reached a settlement for tax years 2006, 2007 and 2008. This agreed judgment brought no change for the 2006 market value, revised the 2007 market value to $185 million and revised the 2008 market value to $175 million. With the settlement Alon USA property tax liability will be reduced by about $4.5 million.
Texas Property Tax Code:
The Texas Property Tax Code is available in various formats over the Internet from the State of Texas and its agencies. Some of those web sites are linked below.- Texas Comptroller's version of the Tax Code (in html format)
- Texas Legislature's version of the Tax Code (in html format)
- Harris County Appraisal District offers html, pdf, and MS Word versions of the Tax Code.
- The Tax Code, as well as all other Texas statutes, can also be viewed in html format or downloaded in pdf and WordPerfect format from the Texas Legislature.
New Tax Resources:
- Texas Administrative Code on Property Tax Administration
- Appraisal District web sites
- Appraisal District Offices and Phone Numbers
- 2007 Appraisal Review Board Manual
(issued by Texas Comptroller) - Texas Property Tax Laws - 2006 Edition (issued by Texas Comptroller; constitutional provisions, miscellaneous statutes, and administrative rules regarding property tax)
Texas Property Tax Forms:
Most of the forms used in Texas property tax matters may be found on the web site of the Texas Comptroller. The Comptroller is the state official responsible for approving general forms for property tax purposes.
Some appraisal districts have devised there own forms for certain filings or have modified the form prescribed by the Comptroller. These appraisal district's forms are often found on their web sites, including the following: