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04.12.2001

Court Upholds Fair and Equal Doctrine

"If a conflict exists between taxation at market value and equal and uniform taxation, equal and uniform taxation must "prevail". The Houston Court of appeals upheld the trial courts ruling involving alleged unequal taxation of a commercial property in Harris County. Using a reasonable number of tax comparable, properly adjusted for age, depreciation, location and arriving at a median appraised value per square foot is appropriate. For more information see Harris Country Appraisal District, Appellant V. United investors Realty Trust, Appellate. Trial Court Case No. 98-43435 or contact a Texas Property Tax Attorney.

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