ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso

CourtCourt of Appeals of Texas
DecidedJanuary 23, 2023
Docket08-21-00208-CV
StatusPublished

This text of ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso (ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso, (Tex. Ct. App. 2023).

Opinion

ACCEPTED 08-21-00208-CV 08-21-00208-CV EIGHTH COURT OF APPEALS EL PASO, TEXAS 1/23/2023 9:47 PM ELIZABETH G. FLORES CLERK

No. 08-21-00208-CV

FILED IN 8th COURT OF APPEALS IN THE COURT OF APPEALS FOR THE EIGHTH DISTRICT EL PASO, TEXAS EL PASO, TEXAS 1/23/2023 9:47:52 PM ELIZABETH G. FLORES Clerk ATI JET SALES, LLC

Appellant,

v.

CITY OF EL PASO, TEXAS AND MARIA O. PASILLAS, TAX ASSESSOR- COLLECTOR, CITY OF EL PASO

Appellees.

Appeal from the County Court at Law No. 6 of El Paso County, Texas Cause No. 2021DCV1168 The Honorable M. Sue Kurita Presiding

REPLY BRIEF OF APPELLANT ATI JET SALES, LLC

Kory Ryan Texas Bar No. 24068065 Brittany E. Dumas Texas Bar No. 24101713 RYAN LAW FIRM, PLLC 13155 Noel Road, Suite 1850 Dallas, Texas 75240 Tel: (972) 250-6363 Fax: (972) 250-3599

Counsel for ATI Jet Sales, LLC

ORAL ARGUMENT REQUESTED. September 6, 2022 TABLE OF CONTENTS

TABLE OF CONTENTS .......................................................................................... ii INDEX OF AUTHORITIES.................................................................................... iii APPELLANT’S REPLY BRIEF ...............................................................................1

I. GOVERNMENTAL IMMUNITY DOES NOT SHIELD THE TAXING AUTHORITIES IN THIS CASE AS JET SALES PLED A VIABLE TAKINGS CLAIM. ................................................1

A. Texas law requires that the jurisdictional issue be resolved liberally in favor of the plaintiff without a review on the merits of the cause of action. ......................................................2

B. Jet Sales affirmatively demonstrated a viable takings claim; thus, dismissal was in error. .............................................3

C. The Taxing Authorities’ seizure of the aircraft was not lawful as they improperly used their taxing power. ...................5

D. Jet Sales properly demonstrated that the seizure was for public use. ...................................................................................7

E. Jet Sales had no adequate remedies in which to recover the aircraft. ........................................................................................8 II. GOVERNMENTAL IMMUNITY DOES NOT SHIELD THE TAXING AUTHORITIES IN THIS CASE FROM ANY ULTRA VIRES ACTS. .......................................................................11

A. The Taxing Authorities’ argument that the declaratory judgment action is moot was not properly raised at the trial court. In addition, Exhibit A to the Taxing Authorities’ Response Brief is evidence not contained within the record and should not be admitted into this proceeding. .....................11

CONCLUSION AND PRAYER .............................................................................13

CERTIFICATE OF COMPLIANCE .......................................................................14 CERTIFICATE OF SERVICE ................................................................................15

ii INDEX OF AUTHORITIES

Cases Bland Indep. Sch. Dist. v. Blue, 34 S.W.3d 547 (Tex. 2000) ....................................3

Castleberry v. Goolsby Bldg. Corp., 617 S.W.2d 665 (Tex. 1981)...........................3

City of Dallas v. Heard, 252 S.W.3d 98 (Tex. App.—Dallas 2008, pet. denied) ........................................................................................................... 11, 12

City of Dallas v. Jennings, 142 S.W.3d 310 (Tex. 2004) ..........................................8

City of Dallas v. VSC, LLC, 347 S.W.3d 231 (Tex. 2011) ........................................9 City of Keller v. Hall, 433 S.W.3d 708 (Tex. App.—Fort Worth 2014, pet. denied) ........................................................................................................... 2, 4, 5 City of Robinson v. Leuscher, 636 S.W.3d 48 (Tex. App.—Waco 2021, pet. filed) .......................................................................................................................8

City of San Antonio v. Pollock, 284 S.W.3d 809 (Tex. 2009) ...................................8 City of Webster v. Hunnicutt, 650 S.W.3d 792 (Tex. App.—Houston [14th Dist.] 2022, no pet. h.) .................................................................................. 2, 3, 5 County of Burleson v. General Electric Capital Corp., 831 S.W.2d 54 (Tex. App.—Houston [14th Dist.] 1992, writ denied) ................................................6, 7 Harris County v. Luna-Prudencio, 294 S.W.3d 690 (Tex. App.—Houston [1st Dist.] 2009, no pet.) .........................................................................................3

Harris Cty Flood Control Dist. v. Kerr, 499 S.W.3d 793 (Tex. 2016) .....................1 Paramount Pipe & Supply Co., Inc. v. Muhr, 749 S.W.2d 491 (Tex. 1988).............3

Rylander v. Palais Royal, Inc., 81 S.W.3d 909 (Tex. App.—Austin 2002, pet. denied))............................................................................................................6

Sci. Spectrum, Inc. v. Martinez, 941 S.W.2d 910 (Tex. 1997) ..................................2

State v. Brownlow, 319 S.W.3d 649 (Tex. 2010) ......................................................1

Tex. Dep't of Transp. v. A.P.I. Pipe & Supply, LLC, 397 S.W.3d 162 (Tex. 2013)........................................................2, 4 iii Texas Dep't of Parks & Wildlife v. Miranda, 133 S.W.3d 217 (Tex. 2004) .............3

Texas Workforce Corp’n v. Midfirst Bank, 40 S.W.3d 690 (Tex. App.— Austin 2001, pet. denied) .......................................................................................6

Villareal v. Harris Co., 226 S.W.3d 537 (Tex. App.—Houston [1st Dist.] 2006, no pet.)..........................................................................................................6

Other Authorities TEX. TAX CODE § 33.24 .......................................................................................9, 10

TEX. TAX CODE § 41.411 .........................................................................................10 TEX.

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Related

Texas Department of Parks & Wildlife v. Miranda
133 S.W.3d 217 (Texas Supreme Court, 2004)
City of Dallas v. Jennings
142 S.W.3d 310 (Texas Supreme Court, 2004)
City of San Antonio v. Pollock
284 S.W.3d 809 (Texas Supreme Court, 2009)
State v. Brownlow
319 S.W.3d 649 (Texas Supreme Court, 2010)
City of Dallas v. VSC, LLC
347 S.W.3d 231 (Texas Supreme Court, 2011)
Rylander v. Palais Royal, Inc.
81 S.W.3d 909 (Court of Appeals of Texas, 2002)
City of Dallas v. Heard
252 S.W.3d 98 (Court of Appeals of Texas, 2008)
Bland Independent School District v. Blue
34 S.W.3d 547 (Texas Supreme Court, 2000)
County of Burleson v. General Electric Capital Corp.
831 S.W.2d 54 (Court of Appeals of Texas, 1992)
Castleberry v. Goolsby Building Corp.
617 S.W.2d 665 (Texas Supreme Court, 1981)
Science Spectrum, Inc. v. Martinez
941 S.W.2d 910 (Texas Supreme Court, 1997)
Harris County v. Luna-Prudencio
294 S.W.3d 690 (Court of Appeals of Texas, 2009)
Villarreal v. Harris County
226 S.W.3d 537 (Court of Appeals of Texas, 2006)
Texas Workforce Commission v. MidFirst Bank
40 S.W.3d 690 (Court of Appeals of Texas, 2001)
Paramount Pipe & Supply Co. v. Muhr
749 S.W.2d 491 (Texas Supreme Court, 1988)
the City of Keller v. Kimberlee Diane Meadors Hall and A. Thomas Hall
433 S.W.3d 708 (Court of Appeals of Texas, 2014)
Harris County Flood Control District v. Kerr
499 S.W.3d 793 (Texas Supreme Court, 2016)

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ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ati-jet-sales-llc-v-city-of-el-paso-texas-and-maria-o-pasillas-tax-texapp-2023.