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Gunn, Inc. v. Bexar County Appraisal District

A motion to correct under Texas Tax Code '25.25(c)(3) is not a proper means to seek commercial aircraft interstate allocations.

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AFFIRMED

This appeal raises the issue of whether Curtis C. Gunn, Inc. (“Gunn”) can seek a commercial aircraft interstate allocation by filing a motion to correct under section 25.25(c)(3) of the Texas Tax Code. The trial court concluded that a motion to correct under section 25.25(c)(3) could not be used to obtain such an allocation and dismissed Gunn’s claims against Bexar Appraisal Board and Bexar Appraisal Review Board (collectively “Bexar Appraisal”) for lack of jurisdiction. Gunn presents two issues asserting: (1) a motion to correct under section 25.25(c)(3) is a proper means to seek a commercial aircraft interstate allocation because the failure to grant the interstate allocation involves an error in the location and use of the property; and (2) Gunn is entitled to the interstate allocation and such allocation is not unconstitutional. We conclude that a motion to correct under section 25.25(c)(3) is not a proper means to seek a commercial aircraft interstate allocation and affirm the trial court’s judgment. Because this issue is dispositive of the appeal, we do not reach appellant’s other issue. See Tex. R. App. P. 47.1.

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