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Travis Central Appraisal District v. Wells Fargo Bank Minnesota N.A.

The appellant, an appraisal district, appeals a trial court order imposing $337,956 in sanctions against it for allegedly failing to comply with the court's prior summary-judgment order, which required the district to apply a pollution-control exemption to the ad valorem property valuation of property owned by a bank. The 2008 summary-judgment order cannot properly be construed as applying to subsequent tax years that were not included within the scope of the underlying suit because no relief was requested for those years, the failure to exhaust statutory prerequisites to suit indicates that those tax years were not placed at issue in the underlying suit, and litigation of a tax dispute as to one tax period does not apply to subsequent tax periods. The sanctions order is vacated and the appeal is dismissed for want of jurisdiction. Austin Court of Appeals, No. 03-11-00707-CV, 10-12-2012.

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OPINION

Appellant Travis Central Appraisal District (“TCAD”) appeals a trial court order imposing $337,956 in sanctions against it for allegedly failing to comply with the court’s prior summary-judgment order, which required TCAD to apply a pollution-control exemption to the ad valorem property valuation of property owned by Wells Fargo Bank Minnesota, N.A. (“Wells Fargo”). See Tex. Tax Code Ann. § 11.31 (West 2008) (providing tax exemption for real and personal property used for pollution control); see also Tex. Const. art. VIII, § 1-l (authorizing Legislature to enact ad valorem tax exemption for pollution-control property). We hold that the trial court lacked jurisdiction to impose sanctions for TCAD’s alleged failure to properly apply the tax exemption for tax years 2008, 2009, and 2010 based on the prior summary-judgment order, which was rendered in connection with Wells Fargo’s protest of the property’s 2007 assessed value. We therefore vacate the trial court’s order and dismiss the appeal for want of jurisdiction.

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