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Daily Tax Report: State

Texas Supreme Court Finds Taxpayers’ Heat Recovery Steam Generators Qualified for Property Tax Exemption (Decision 1 of 2)

May 6, 2019, 9:28 PM

The Texas Supreme Court May 3 found that the Commission on Environmental Quality didn’t have the discretion to deny a property tax exemption for heat recovery steam generators and reversed the Court of Appeals’ judgment. Taxpayers submitted exemption compliant applications for the generators and argued that the generators qualified for the exemption because it was a pollution control property, and a subsection (k) list property, which directed the commission to adopt rules establishing a list of exempt facilities including the generators. However, the commission issued negative use determinations for the applications. The court of appeals held that the commission may...

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