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 v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts
Opinion
3/3/2025 6:54 PM
Velva L. Price District Clerk Travis County
CAUSE NO. D-1-GN-21-003198* D-1-GN-21-003198 Victoria Benavides
(Consolidated with D-1-GN-21-003203)
FILED IN
CITY OF COPPELL, TEXAS; CITY OF § IN THE DISTRICT 15thCCOURT
OURT OOF
F APPEALS
HUMBLE, TEXAS; CITY OF DESOTO, § AUSTIN, TEXAS TEXAS; CITY OF CARROLLTON, TEXAS; § 3/4/2025 9:06:20 AM CITY OF FARMERS BRANCH, TEXAS; § CHRISTOPHER A. PRINE Clerk
CITY OF ROUND ROCK, TEXAS § §
Plaintiffs, §
§ TRAVIS COUNTY, TEXAS §
VS. § § §
GLENN HEGAR, IN HIS OFFICIAL § CAPACITY AS TEXAS COMPTROLLER OF §
PUBLIC ACCOUNTS, §
201ST JUDICIAL DISTRICT
§
Defendant.
COPPELL PLAINTIFFS’ NOTICE OF APPEAL
The 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 (“Coppell Plaintiffs”)
appeal the Final Judgment signed on December 3, 2024, addressing whether rules
adopted by the Comptroller of Public Accounts for allocation of local sales tax contravene
the Tax Code. The trial court, trial court case number, and style of this matter are shown
in the above caption.
Even though the Coppell Plaintiffs believe they received all the relief necessary to
declare that the rules they challenged contravene the Tax Code, the Coppell Plaintiffs file
this notice because counsel for the Comptroller of Public Accounts insists that the Coppell
Plaintiffs did not receive that relief and has advised that the Comptroller of Public
Accounts intends to propose rules in response to the December 3, 2024, judgment that the
Coppell Plaintiffs believe would directly contravene their understanding of that
judgment. Because of that conflict, the first issue in this appeal will be a determination
of the meaning of the judgment, either by the Court of Appeals or by this Court on
remand from the Court of Appeals, although the judge that signed the judgment is no
longer a district court judge. Depending on the resolution of that issue, the Court of
Appeals may also need to address whether this Court correctly interpreted the statutory
provisions governing the rules at issue in the appeal.
In accordance with Texas Rule of Appellate Procedure 25.1(d)(9), the Coppell
Plaintiffs state that this matter is “brought by or against the state or a board, commission,
department, office, or other agency in the executive branch of the state government,
including a university system or institution of higher education.” TEX. R. APP. P.
25.1(d)(9)(A). Therefore, this appeal is taken to the Court of Appeals for the Fifteenth
District of Texas.
As required by Texas Rule of Appellate Procedure 25.1(e) and Texas Civil Practice
and Remedies Code § 51.017(a), a copy of this notice of appeal is being served on the
court reporter as reflected in the certificate of service below.
HOLLAND & KNIGHT LLP By: /s/ James B. Harris
James B. Harris State Bar No. 09065400 Stephen F. Fink State Bar No. 07013500 Richard B. Phillips, Jr. State Bar No. 24032833 Reed C. Randel State Bar No. 24075780 1722 Routh Street, Suite 1500 Dallas, Texas 75201 Telephone: 214.969.1700 Fax: 214.969.1751 E-mail: james.harris@hklaw.com E-mail: stephen.fink@hklaw.com Email: rich.phillips@hklaw.com E-mail: reed.randel@hklaw.com
Brandon L. King State Bar No. 24100613 98 San Jacinto Boulevard, Suite 1900 Austin, Texas 78701 Telephone: 512.469.6126 Fax: 512.482.5009 E-mail: brandon.king@hklaw.com
CERTIFICATE OF SERVICE
The undersigned certifies that on March 3, 2025, a true and correct copy of the foregoing document has been served pursuant to the Texas Rules of Civil Procedure upon all counsel of record by eservice and on the court reporter at the email address shown below:
Jamie K. Foley Official Court Reporter 250th Judicial District Court 1700 Guadalupe, 9th Floor Austin, TX 78701 Jamie.Foley@traviscountytx.gov
By: /s/ James B. Harris
James B. Harris
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.
Richard Phillips on behalf of Richard Phillips Jr. Bar No. 24032833 Rich.Phillips@hklaw.com Envelope ID: 98014525 Filing Code Description: Notice of Appeal Filing Description: COPPELL PLAINTIFFS’ NOTICE OF APPEAL Status as of 3/4/2025 8:31 AM CST
Associated Case Party: CITY OF COPPELL TEXAS
Name BarNumber Email TimestampSubmitted Status
Reed C.Randel reed.randel@hklaw.com 3/3/2025 6:54:56 PM SENT
Brandon L.King brandon.king@hklaw.com 3/3/2025 6:54:56 PM SENT
James B.Harris jim.harris@hklaw.com 3/3/2025 6:54:56 PM SENT
Richard Phillips 24032833 Rich.Phillips@hklaw.com 3/3/2025 6:54:56 PM SENT
Associated Case Party: GLENN HEGAR TEXAS STATE COMPTROLLER OF PUBLIC ACCOUNTS
Name BarNumber Email TimestampSubmitted Status
Ray Langenberg ray.langenberg@cpa.texas.gov 3/3/2025 6:54:56 PM SENT
Kyle PierceCounce kyle.counce@oag.texas.gov 3/3/2025 6:54:56 PM SENT
Case Contacts
Name BarNumber Email TimestampSubmitted Status
Denise Putnam putnam@bourlandlaw.com 3/3/2025 6:54:56 PM SENT
Steve Sheets steve@scrrlaw.com 3/3/2025 6:54:56 PM SENT
Cindy Bourland bourland@bourlandlaw.com 3/3/2025 6:54:56 PM SENT
Doug Sigel doug.sigel@ryanlawyers.com 3/3/2025 6:54:56 PM SENT
Sinead O'Carroll socarroll@reevesbrightwell.com 3/3/2025 6:54:56 PM SENT
Joyce Goodman jgoodman@reevesbrightwell.com 3/3/2025 6:54:56 PM SENT
Susan Farris sfarris@reevesbrightwell.com 3/3/2025 6:54:56 PM SENT
Bryan Dotson Bryan.dotson@chamberlainlaw.com 3/3/2025 6:54:56 PM SENT
Sherri Rodgers sherri.rodgers@hklaw.com 3/3/2025 6:54:56 PM SENT
Free access — add to your briefcase to read the full text and ask questions with AI
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 v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts (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 v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.