Preview
9/7/2021 2:37 PM
Marilyn Burgess - District Clerk Harris County
Envelope No. 57010335
2021-57259 / Court: 190 By: Cecilia Thayer
Filed: 9/7/2021 2:37 PM
CAUSE NO.
COLUMBIA TEXAS GALVESTON IN THE DISTRICT COURT OF
INDUSTRIAL, LLC (ELLINGTON TRADE
CENTER),
Plaintiff,
V. HARRIS COUNTY, TEXAS
HARRIS COUNTY APPRAISAL DISTRICT,
Defendant. JUDICIAL DISTRICT
PLAINTIFF'S ORIGINAL PETITION
TO THE HONORABLE JUDGE OF SAID COURT:
COMES NOW Columbia Texas Galveston Industrial, LLC (Ellington Trade Center),
Plaintiff in the above-entitled and numbered cause, and complains of the Harris County Appraisal
District (“Appraisal District”), Defendant in the above-entitled and numbered cause, and for cause
of action would respectfully show unto this Court as follows:
I
Plaintiff alleges that discovery is intended to be conducted in accordance with Texas Rule
of Civil Procedure 190, Level 3.
I.
Plaintiff is an entity owning property in Harris County, Texas. The Appraisal District is a
political subdivision of the State of Texas and may be served with process by serving its Chief
Appraiser, Mr. Roland Altinger, or any officer or employee of the Appraisal District present at the
appraisal office at a time when it is open for business with the public. The appraisal office is located
at 13013 Northwest Freeway, Houston, Harris County, Texas 77040-6305.
PLAINTIFF’S ORIGINAL PETITION - Page 1
GAshared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
Til.
The Court has subject matter jurisdiction to hear this suit pursuant to Texas Property Tax
Code § 42.01 et seq. Plaintiff has exhausted all available administrative remedies prior to bringing
this appeal. All conditions precedent to the Court's acquisition and maintenance of jurisdiction over
this appeal have been done or have occurred. Pursuant to Tex. R. Civ P. 47, Plaintiff states that it
is seeking non-monetary relief (correction of the appraisal roll as it pertains to the Property) and
monetary relief of $100,000 or less (attorney’s fees).
Iv.
Venue for this cause has been properly laid in Harris County, Texas pursuant to Texas
Property Tax Code § 42.22 because the order(s) being appealed were issued by the Appraisal Review
Board ("Review Board") located in Harris County, Texas.
v
At all times relevant to this cause of action, Plaintiff was and is the owner of certain real
property and improvements (the "Property") located at the address(es) set forth below in Webster,
Harris County, Texas. The Property is represented by certain Appraisal District Account Number(s),
to include without limitation, the account number(s) set forth below:
Account Number Address(es)
132-274-001-0001 12552 Old Galveston Rd
as well as any and all related accounts, to include without limitation, parent, child and tie-back
accounts whether or not listed above.
VI.
In or around May, 2021, Plaintiff learned that the Appraisal District had made an appraisal
PLAINTIFF’S ORIGINAL PETITION - Page 2
Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
of the 2021 market value of the Property for use by the relevant Taxing Units in Harris County,
Texas in assessing 2021 ad valorem property taxes. The Appraisal District appraised the value of
the Property at an amount in excess of the appraised value required by law. The Appraised Value
includes, without limitation, the Appraised Value for the account(s) set forth below:
Account Number Appraised Value
132-274-001-0001 $44,597,975
as well as any appraised value for any and all related accounts, to include without limitation, parent,
child and tie-back accounts whether or not listed above.
VI.
Pursuant to Texas Property Tax Code § 41.41 et seq, Plaintiff filed a timely protest of the
appraisal decision(s) to the Review Board.
VII.
Thereafter, Plaintiff appeared before and presented evidence to the Review Board to protest
as excessive the appraised value placed on the Property by the Appraisal District. Plaintiff's
evidence demonstrated that the appraised value of the Property required by law was substantially less
than the value placed upon it by Defendant. The Review Board determined an amount for the
appraised value of the Property at an amount still in excess of the appraised value required by law.
The Appraised Value determined by the Review Board includes, without limitation, the Appraised
Value for the account(s) set forth below:
Account Number Final Appraised Value
132-274-001-0001 $44,256,410
PLAINTIFF’S ORIGINAL PETITION - Page 3
Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
as well as any appraised value for any and all related accounts, to include without limitation, parent,
child and tie-back accounts whether or not listed above.
IX.
The value placed on the Property represents a value in excess of fair market value. The
appraised value is unfair and discriminatory, arrived at through the adoption, application, use and
enforcement of a fundamentally erroneous and unlawful plan, method and formula of valuation and
assessment.
XxX
Plaintiff alleges that the adoption and use of such a fundamentally erroneous and unlawful
plan for establishing the appraised value of the Property has resulted in a substantially excessive
valuation in violation of the Constitution, Property Tax Code and Statutes of the State of Texas
which provide that no property shall be assessed at a value greater than its market value.
Xi.
Plaintiff alleges that the value placed on the Property is based upon an appraisal method
which is antiquated, unfair, and erroneous and which does not take into account all relevant factors
and indicators of market value, and that the appraisal so made is void, unlawful and should be
cancelled and set aside.
XI.
Plaintiff alleges that the value placed on the Property is unequal compared to a sample of
properties consisting of a reasonable number of other properties similarly situated to, or of the same
general kind or character as the Property subject to this appeal. Plaintiff further alleges that the
Property is appraised unequally because the appraised value of the Property exceeds the median
PLAINTIFF’S ORIGINAL PETITION - Page 4
Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
appraised value of a reasonable number of comparable properties appropriately adjusted.
XI.
Plaintiff alleges that the levying of a tax on the Property based on a higher than fair market
valuation is an unlawful levy, creates an illegal lien on the Property and is a cloud on Plaintiff's title.
Furthermore, Plaintiff may be compelled to pay property taxes based on an erroneous valuation
unless the Court intervenes to prevent such injustice.
XIV.
Pursuant to Texas Tax Code Section 42.08(b-1), Plaintiff states that at this time it does not
intend to pay the amount of taxes described in Section 42.08(b)(1). Should a decision be made later
to pay pursuant to Subsection (b)(1), an amended pleading will be filed.
XV.
Plaintiff requests that the Court award it reasonable and necessary attorneys’ fees for the
prosecution of this appeal and any subsequent appeal from this Court's judgment to the Court of
Appeals and/or the Texas Supreme Court.
WHEREFORE, PREMISES CONSIDERED, Plaintiff requests that Defendant be cited to
appear herein and that:
1 An order be entered by the Court cancelling and setting aside the
decision(s) of the Review Board;
An order be entered fixing, in accordance with the law, the fair
market value of the Property as required by law;
A mandatory injunction be issued compelling the Appraisal District
to correct the 2021 appraisal roll to show the proper appraised value
PLAINTIFF’S ORIGINAL PETITION - Page 5
Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
of the Property and requiring the assessor for each affected taxing unit
to prepare and deliver a corrected tax bill based on the correct
appraised value;
The Court enter such other orders as are necessary to preserve the
rights protected by and impose duties required by law;
Plaintiff recover its reasonable attorneys’ fees;
Plaintiff recover all costs of court in this cause expended or incurred;
and
Plaintiff have such other and further relief, general or special, legal or
equitable, which Plaintiff may be justly entitled to receive.
Respectfully submitted,
/s/ Kathleen F, Donovan
DANIEL P. DONOVAN
State Bar No. 05990510
KATHLEEN F. DONOVAN
State Bar No. 24074145
GEARY, PORTER & DONOVAN, P.C.
One Bent Tree Tower
16475 Dallas Pkwy., Suite 400
Addison, Texas 75001-6837
(972) 931-9901
(972) 931-9208 (fax)
kdonovan@gpd.com
ATTORNEYS FOR PLAINTIFF
PLAINTIFF’S ORIGINAL PETITION - Page 6
Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd
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.
Courtney Dunne on behalf of Kathleen Donovan
Bar No. 24074145
cdunne@gpd.com
Envelope ID: 57010335
Status as of 9/7/2021 3:22 PM CST
Associated Case Party: Columbia Texas Galveston Industrial LLC (Ellington Trade
Center)
Name BarNumber | Email TimestampSubmitted | Status
Kathleen F.Donovan kdonovan@gpd.com | 9/7/2021 2:37:17 PM SENT
Preview
9/7/2021 2:37 PM Marilyn Burgess - District Clerk Harris County Envelope No. 57010335 2021-57259 / Court: 190 By: Cecilia Thayer Filed: 9/7/2021 2:37 PM CAUSE NO. COLUMBIA TEXAS GALVESTON IN THE DISTRICT COURT OF INDUSTRIAL, LLC (ELLINGTON TRADE CENTER), Plaintiff, V. HARRIS COUNTY, TEXAS HARRIS COUNTY APPRAISAL DISTRICT, Defendant. JUDICIAL DISTRICT PLAINTIFF'S ORIGINAL PETITION TO THE HONORABLE JUDGE OF SAID COURT: COMES NOW Columbia Texas Galveston Industrial, LLC (Ellington Trade Center), Plaintiff in the above-entitled and numbered cause, and complains of the Harris County Appraisal District (“Appraisal District”), Defendant in the above-entitled and numbered cause, and for cause of action would respectfully show unto this Court as follows: I Plaintiff alleges that discovery is intended to be conducted in accordance with Texas Rule of Civil Procedure 190, Level 3. I. Plaintiff is an entity owning property in Harris County, Texas. The Appraisal District is a political subdivision of the State of Texas and may be served with process by serving its Chief Appraiser, Mr. Roland Altinger, or any officer or employee of the Appraisal District present at the appraisal office at a time when it is open for business with the public. The appraisal office is located at 13013 Northwest Freeway, Houston, Harris County, Texas 77040-6305. PLAINTIFF’S ORIGINAL PETITION - Page 1 GAshared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd Til. The Court has subject matter jurisdiction to hear this suit pursuant to Texas Property Tax Code § 42.01 et seq. Plaintiff has exhausted all available administrative remedies prior to bringing this appeal. All conditions precedent to the Court's acquisition and maintenance of jurisdiction over this appeal have been done or have occurred. Pursuant to Tex. R. Civ P. 47, Plaintiff states that it is seeking non-monetary relief (correction of the appraisal roll as it pertains to the Property) and monetary relief of $100,000 or less (attorney’s fees). Iv. Venue for this cause has been properly laid in Harris County, Texas pursuant to Texas Property Tax Code § 42.22 because the order(s) being appealed were issued by the Appraisal Review Board ("Review Board") located in Harris County, Texas. v At all times relevant to this cause of action, Plaintiff was and is the owner of certain real property and improvements (the "Property") located at the address(es) set forth below in Webster, Harris County, Texas. The Property is represented by certain Appraisal District Account Number(s), to include without limitation, the account number(s) set forth below: Account Number Address(es) 132-274-001-0001 12552 Old Galveston Rd as well as any and all related accounts, to include without limitation, parent, child and tie-back accounts whether or not listed above. VI. In or around May, 2021, Plaintiff learned that the Appraisal District had made an appraisal PLAINTIFF’S ORIGINAL PETITION - Page 2 Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd of the 2021 market value of the Property for use by the relevant Taxing Units in Harris County, Texas in assessing 2021 ad valorem property taxes. The Appraisal District appraised the value of the Property at an amount in excess of the appraised value required by law. The Appraised Value includes, without limitation, the Appraised Value for the account(s) set forth below: Account Number Appraised Value 132-274-001-0001 $44,597,975 as well as any appraised value for any and all related accounts, to include without limitation, parent, child and tie-back accounts whether or not listed above. VI. Pursuant to Texas Property Tax Code § 41.41 et seq, Plaintiff filed a timely protest of the appraisal decision(s) to the Review Board. VII. Thereafter, Plaintiff appeared before and presented evidence to the Review Board to protest as excessive the appraised value placed on the Property by the Appraisal District. Plaintiff's evidence demonstrated that the appraised value of the Property required by law was substantially less than the value placed upon it by Defendant. The Review Board determined an amount for the appraised value of the Property at an amount still in excess of the appraised value required by law. The Appraised Value determined by the Review Board includes, without limitation, the Appraised Value for the account(s) set forth below: Account Number Final Appraised Value 132-274-001-0001 $44,256,410 PLAINTIFF’S ORIGINAL PETITION - Page 3 Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd as well as any appraised value for any and all related accounts, to include without limitation, parent, child and tie-back accounts whether or not listed above. IX. The value placed on the Property represents a value in excess of fair market value. The appraised value is unfair and discriminatory, arrived at through the adoption, application, use and enforcement of a fundamentally erroneous and unlawful plan, method and formula of valuation and assessment. XxX Plaintiff alleges that the adoption and use of such a fundamentally erroneous and unlawful plan for establishing the appraised value of the Property has resulted in a substantially excessive valuation in violation of the Constitution, Property Tax Code and Statutes of the State of Texas which provide that no property shall be assessed at a value greater than its market value. Xi. Plaintiff alleges that the value placed on the Property is based upon an appraisal method which is antiquated, unfair, and erroneous and which does not take into account all relevant factors and indicators of market value, and that the appraisal so made is void, unlawful and should be cancelled and set aside. XI. Plaintiff alleges that the value placed on the Property is unequal compared to a sample of properties consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as the Property subject to this appeal. Plaintiff further alleges that the Property is appraised unequally because the appraised value of the Property exceeds the median PLAINTIFF’S ORIGINAL PETITION - Page 4 Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd appraised value of a reasonable number of comparable properties appropriately adjusted. XI. Plaintiff alleges that the levying of a tax on the Property based on a higher than fair market valuation is an unlawful levy, creates an illegal lien on the Property and is a cloud on Plaintiff's title. Furthermore, Plaintiff may be compelled to pay property taxes based on an erroneous valuation unless the Court intervenes to prevent such injustice. XIV. Pursuant to Texas Tax Code Section 42.08(b-1), Plaintiff states that at this time it does not intend to pay the amount of taxes described in Section 42.08(b)(1). Should a decision be made later to pay pursuant to Subsection (b)(1), an amended pleading will be filed. XV. Plaintiff requests that the Court award it reasonable and necessary attorneys’ fees for the prosecution of this appeal and any subsequent appeal from this Court's judgment to the Court of Appeals and/or the Texas Supreme Court. WHEREFORE, PREMISES CONSIDERED, Plaintiff requests that Defendant be cited to appear herein and that: 1 An order be entered by the Court cancelling and setting aside the decision(s) of the Review Board; An order be entered fixing, in accordance with the law, the fair market value of the Property as required by law; A mandatory injunction be issued compelling the Appraisal District to correct the 2021 appraisal roll to show the proper appraised value PLAINTIFF’S ORIGINAL PETITION - Page 5 Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd of the Property and requiring the assessor for each affected taxing unit to prepare and deliver a corrected tax bill based on the correct appraised value; The Court enter such other orders as are necessary to preserve the rights protected by and impose duties required by law; Plaintiff recover its reasonable attorneys’ fees; Plaintiff recover all costs of court in this cause expended or incurred; and Plaintiff have such other and further relief, general or special, legal or equitable, which Plaintiff may be justly entitled to receive. Respectfully submitted, /s/ Kathleen F, Donovan DANIEL P. DONOVAN State Bar No. 05990510 KATHLEEN F. DONOVAN State Bar No. 24074145 GEARY, PORTER & DONOVAN, P.C. One Bent Tree Tower 16475 Dallas Pkwy., Suite 400 Addison, Texas 75001-6837 (972) 931-9901 (972) 931-9208 (fax) kdonovan@gpd.com ATTORNEYS FOR PLAINTIFF PLAINTIFF’S ORIGINAL PETITION - Page 6 Gi\shared\CLIENTS\14433\2021 Ellington Trade Center Pleadings\Harris.POP.wpd 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. Courtney Dunne on behalf of Kathleen Donovan Bar No. 24074145 cdunne@gpd.com Envelope ID: 57010335 Status as of 9/7/2021 3:22 PM CST Associated Case Party: Columbia Texas Galveston Industrial LLC (Ellington Trade Center) Name BarNumber | Email TimestampSubmitted | Status Kathleen F.Donovan kdonovan@gpd.com | 9/7/2021 2:37:17 PM SENT