Appellate Court Reissues AMC Decision One of the risks to state revenues previously identified by the Comptroller was a broad decision in the franchise tax lawsuit brought by AMC against the state. ,AMC argued, and the trial court agreed, that its business of presenting movies qualified as the sale of tangible personal property, making it…

Texas Supreme Court Hears Interstate Commerce Case This morning the Texas Supreme Court heard oral arguments in ETC Marketing Ltd. V. Harris County Appraisal District (15-0687), an important property tax case that TTARA has been following closely, including filing an amicus urging the Court to hear the case to clarify what are the appropriate considerations…

Comptroller’s Proposed Practice and Procedures Rules As part of an ongoing administrative rules review process, for much of the past year the Comptroller’s Office has been working on a redo of the general Rules of Practice and Procedures. To support that effort a stakeholder group, of which TTARA was a participant, periodically reviewed and commented…

Senate Select Property Tax Committee Report Released Senator Paul Bettencourt, Chair, at a 2:00 p.m. Capitol press conference today announced the release of the much-anticipated report of the Senate Select Committee on Property Tax Reform & Relief. He also announced that he would file SB 2, the Texas Property Tax Reform and Relief Act of…

November 18, 2016   In this issue:   Pre-Filing for 85th Legislative Session Begins Bills of Interest City of Austin Loses Appeal Mark Your Calendars – 2017 TTARA Meeting Dates With the general election over, legislators began filing bills for consideration by the 85th Legislature, which will convene on January 10. As of this email,…