No. 07-0010
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GALVESTON CENTRAL APPRAISAL DISTRICT v. TRQ CAPTAIN'S LANDING, A TEXAS LIMITED PARTNERSHIP AND AMERICAN HOUSING FOUNDATION, A TEXAS NON PROFIT CORPORATION

Oral argument was held on January 15, 2008. The Court issued an opinion resolving the case on January 17, 2014. It then denied rehearing on May 21, 2014 File Closed

In the news...

Tracking 1 article about this case.

January 17, 2014

Opinions in four cases [Jan. 17, 2014]

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from SCOTXblog

This article also mentions 6 other cases.

The Court has issued opinions:

Opinion of the Court

Opinion

January 17, 2014

Justice Hecht delivered the opinion of the Court. PDF

Court of Appeals

Appellate District:	1st Court of Appeals
Outcome Below:	Reverse & Render
COA Docket No.:	01-05-00496-CV
Opinion Author:	Honorable Evelyn Keyes

Trial Court

Trial Court:	10th District Court
County:	Galveston
Trial Judge:	Honorable David E. Garner
Trial Docket:	04CV0796

Entries on SCOTX Orders Lists

October 12, 2007

August 28, 2009

January 17, 2014

March 21, 2014

Docket Entries

Date	Event	Outcome
2014-05-21	Motion for Rehearing - Disposed	Dismissed
2014-05-21	Motion for Extension of Time to File Motion for Rehearing disposed	Denied
2014-04-17	Motion for Extension of Time to File Motion for Rehearing
2014-04-17	Motion for Rehearing
2014-03-28	Case Stored
2014-03-21	Mandate issued
2014-03-21	Motion for Rehearing - Disposed	Denied
2014-02-03	Motion for Rehearing
2014-02-03	Case forwarded to Court
2014-01-17	Abatement Order Lifted
2014-01-17	Opinion issued	Court of Appeals' judgment affirmed
2014-01-17	cause reinstated to active docket
2014-01-17	Court approved judgment sent to attorneys of record	Issued
	This case was abated between July 22, 2013 and January 17, 2014.
2013-07-22	Status report filed
2013-07-11	Status report filed
2013-06-28	Status Report requested
	This case was abated between September 10, 2012 and June 28, 2013.
2012-09-10	Response to Court's request
2012-08-21	Miscellaneous motion disposed. See Remarks.	Filing granted
2012-08-16	Miscellaneous Motion
2012-07-27	Miscellaneous motion disposed. See Remarks.	Filing granted
2012-07-24	Miscellaneous Motion
2012-07-17	Supreme Court of Texas Requested Response
	This case was abated between March 9, 2012 and July 17, 2012.
2012-03-09	Phone call from Clerk's Office
2012-02-03	Phone call from Clerk's Office
2012-02-03	Phone call from Clerk's Office
2012-02-03	Call received
	This case was abated between December 5, 2011 and February 3, 2012.
2011-12-05	Phone call from Clerk's Office
2011-12-05	Call received
	This case was abated between September 22, 2011 and December 5, 2011.
2011-09-22	Phone call from Clerk's Office
2011-09-14	Supreme Court of Texas Requested Response
2011-09-07	Description of document returned to Supreme Court
2011-09-06	Status report filed
2011-09-01	Status Report requested
	This case was abated between December 4, 2009 and September 1, 2011.
2009-12-04	Motion to withdraw disposed of	Filing granted
2009-11-05	Status report filed
2009-11-05	Designation of Lead Counsel
	This case was abated between August 28, 2009 and November 5, 2009.
2009-08-28	Order of the Court Issued	Matter in Supreme Court of Texas Abated
2009-08-07	Letter Filed
2009-08-07	Letter brief (Petitioner)
2009-07-28	Letter sent to parties from Supreme Court - See Remarks
2009-07-20	Motion to Withdraw Filed
	This case was awaiting the Court's decision after oral argument between February 13, 2008 and July 20, 2009.
2008-02-13	Response to Amicus Curiae Brief filed (Petitioner)
2008-02-07	Amicus Curiae Brief received
2008-01-15	Oral argument
2008-01-10	Electronic copies of brief posted to website
2008-01-08	Amicus Curiae Brief received
2007-12-07	Oral Argument Submission Form from Attorney received
2007-11-02	Electronic copies of brief posted to website
2007-10-17	Electronic copies of brief posted to website
2007-10-12	Petition for Review granted
2007-10-12	Case set for oral argument	Case set for oral argument
2007-10-12	Petition for Review disposed	Filing granted
2007-09-19	Reply Brief (Petitioner)
2007-09-04	Brief on the Merits (Respondent)
2007-08-21	Electronic copies of brief posted to website
2007-08-13	Brief on the Merits (Petitioner)
2007-07-12	Motion for Extension of Time disposed.	Filing granted
2007-07-09	Motion for Extension of Time to File Brief filed
2007-06-27	Electronic copies of brief posted to website
2007-06-26	Phone call from Clerk's Office
2007-06-18	Case Record Filed
2007-06-14	Record Requested in Petition for Review
2007-06-12	Brief on the Merits Requested
	This case was waiting for a decision about briefing or a possible grant between March 30, 2007 and June 12, 2007.
2007-03-30	Response to Petition (Respondent)
2007-03-01	Supreme Court of Texas Requested Response
2007-01-30	Case forwarded to Court
2007-01-26	Response Waiver filed
2007-01-08	Appendix Filed (Petitioner)
2007-01-08	Petition for Review (Petitioner)

Parties

Party

Counsel

Role

Galveston Central Appraisal District

Mr. Ian Ranier Beliveaux

Mr. Michael B. Hughes

Mr. Anthony P. Brown

Petitioner

TRQ Captain's Landing, L.P.

Mr. Andrew Little

Mr. John Thomas Boyd Jr.

Mr. John Ben Blanchard

Mr. Christopher L. Jensen

Respondent

American Housing Foundation

Marcus A. Helt

Mr. Max Ralph Tarbox

Other Interested Party

The Official Committee of Unsecured Creditors

Mr. David R. Langston

Other Interested Party

Amicus Curiae

Counsel

Hogan Properties Company, Inc.

Mr. Michael W. Eaton

Tax exemptions for community housing development organizations

Opinion of the Court

This case involves how property-tax exemptions apply to community housing development organizations (CHDOs). While this case was pending, the Court decided AHF-ARBORS AT HUNTSVILLE I, LLC AND AHF-ARBORS AT HUNTSVILLE II, LLC v. WALKER COUNTY APPRAISAL DISTRICT, No. 10-0714, which resolved one of the issues here: It is sufficient if the CHDO holds equitable title to the property; formal legal title is not required.

The other issue was whether the application for an exemption here had been timely. On the facts of this case, that timing issue actually relates to the issue of legal versus equitable title. Because the CHDO applied for a tax exemption within 30 days of acquiring its equitable title, the Court holds that it was timely under the statute.

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