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Aviall Services, Inc. v. Tarrant Appraisal Dist.

In an appeal involving the interpretation of an ad valorem tax exemption, the court held that appellant's inventory shipped to a location geographically within this State, was not transported "outside this State" under the plain language of the freeport exemption in the Texas constitution article VIII, �1-j(a). Fort Worth Court of Appeals, No. 2-08-199-CV, 10-29-2009

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OPINION

This appeal involves the interpretation of an ad valorem tax exemption. Appellant Aviall Services, Inc. appeals the trial court’s grant of summary judgment in favor of Appellees Tarrant Appraisal District (“the District”) and Tarrant Appraisal Review Board (“the Board”). Aviall’s sole issue is whether aviation parts that it shipped to a federal enclave located within the geographical boundaries of Texas were transported “outside this State” for purposes of the freeport ad valorem tax exemption as allowed by the Constitution of the State of Texas and enabling legislation.

I. Factual and Procedural Background

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