City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas

CourtCourt of Appeals of Texas
DecidedApril 7, 2025
Docket15-25-00022-CV
StatusPublished

This text of City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas (City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas) 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
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas, (Tex. Ct. App. 2025).

Opinion

ACCEPTED 15-25-00022-CV FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS 4/7/2025 11:33 AM No. 15-25-00022-CV CHRISTOPHER A. PRINE _________________________________________ CLERK FILED IN 15th COURT OF APPEALS In the Court of Appeals AUSTIN, TEXAS for the Fifteenth Judicial District 4/7/2025 11:33:48 AM Austin, Texas CHRISTOPHER A. PRINE Clerk _____________________________________________________

City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas Appellants/Cross-Appellees,

v.

Glenn Hegar, in his official capacity as Texas Comptroller of Public Accounts Appellee/Cross-Appellant. ____________________________________________________

On Appeal from the 201st Judicial District Court, Travis County, Texas Cause Number D-1-GN-21-003198; consolidated with D-1-GN-21- 003203 ____________________________________________________

Appellee/Cross-Appellant’s Notice of Designation of Lead Counsel and Co-Counsel ____________________________________________________

Pursuant to Texas Rule of Appellate Procedure 6.1(c)

Appellee/Cross-Appellant, Glenn Hegar, in his official capacity as Texas

Comptroller of Public Accounts, designates Deborah J. Rao, Assistant

Attorney General of the Office of the Attorney General of Texas as lead

counsel in this appeal.

Page 1 of 4 Kyle Pierce Counce, Deputy Division Chief for the Tax Litigation

Division of the Office of the Attorney General of Texas, whose signature

first appeared on the first document filed in the appellate court on behalf

of Appellee/Cross-Appellant, is designated as co-counsel for

Appellee/Cross-Appellant. The signature of Kyle Pierce Counce appears

below in compliance with Texas Rule of Appellate Procedure 6.1(c).

Please send all communications regarding this appeal to:

Deborah J. Rao Assistant Attorney General Tel: (512) 475-3503 deborah.rao@oag.texas.gov

Kyle Pierce Counce Deputy Division Chief Tel: (512) 463-3112 kyle.counce@oag.texas.gov

Tax Litigation Division Office of the Attorney General of Texas P.O. Box 12548 Austin, Texas 78711 Fax: 512-478-4013

Respectfully submitted.

KEN PAXTON Attorney General of Texas

BRENT WEBSTER First Assistant Attorney General

Page 2 of 4 RALPH MOLINA Deputy First Assistant Attorney General

AUSTIN KINGHORN Deputy Attorney General for Civil Litigation

STEVEN ROBINSON Chief, Tax Litigation Division

/s/ Deborah J. Rao DEBORAH J. RAO Assistant Attorney General Texas State Bar No. 24131915 Tel: (512) 475-3503 deborah.rao@oag.texas.gov

KYLE PIERCE COUNCE Deputy Division Chief Texas State Bar No. 24082862 Tel:(512) 463-3112 kyle.counce@oag.texas.gov

Tax Litigation Division P. O. Box 12548 Austin, Texas 78711-2548 Fax: (512) 478-4013

Counsel for Appellee/Cross-Appellant Glenn Hegar, in his official capacity as Texas Comptroller of Public Accounts

AGREED TO DESIGNATION:

/s/ Kyle Pierce Counce (with permission D.J.R.) KYLE PIERCE COUNCE

Page 3 of 4 CERTIFICATE OF SERVICE I certify that on April 7, 2025, a copy of the foregoing notice was served on all attorneys of record listed below via electronic service.

James B. Harris E-mail: james.harris@hklaw.com Stephen F. Fink E-mail: stephen.fink@hklaw.com Richard B. Phillips, Jr. Email: rich.phillips@hklaw.com Reed C. Randel E-mail: reed.randel@hklaw.com

HOLLAND & KNIGHT LLP 1722 Routh Street, Suite 1500 Dallas, Texas 75201 Telephone: 214.969.1700 Fax: 214.969.1751

Brandon L. King E-mail: brandon.king@hklaw.com

HOLLAND & KNIGHT LLP 98 San Jacinto Boulevard, Suite 1900 Austin, Texas 78701 Telephone: 512.469.6126 Fax: 512.482.5009

Counsel for Appellants/Cross-Appellees

/s/ Deborah J. Rao DEBORAH J. RAO Assistant Attorney General

Page 4 of 4 Automated Certificate of eService This automated certificate of service was created by the efiling system. The filer served this document via email generated by the efiling system on the date and to the persons listed below. The rules governing certificates of service have not changed. Filers must still provide a certificate of service that complies with all applicable rules.

Envelope ID: 99348728 Filing Code Description: Other Document Filing Description: 20250407 Appellees Notice of Designation Status as of 4/7/2025 11:47 AM CST

Associated Case Party: City of Coppell, Texas

Name BarNumber Email TimestampSubmitted Status

Richard Phillips 24032833 Rich.Phillips@hklaw.com 4/7/2025 11:33:48 AM SENT

Reed Randel 24075780 Reed.Randel@hklaw.com 4/7/2025 11:33:48 AM SENT

Stephen Fink 7013500 Stephen.Fink@hklaw.com 4/7/2025 11:33:48 AM SENT

James Harris 9065400 jim.harris@hklaw.com 4/7/2025 11:33:48 AM SENT

Case Contacts

Kyle PierceCounce kyle.counce@oag.texas.gov 4/7/2025 11:33:48 AM SENT

Brandon L.King brandon.king@hklaw.com 4/7/2025 11:33:48 AM SENT

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Bluebook (online)
City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-coppell-texas-city-of-humble-texas-city-of-desoto-texas-city-texapp-2025.