Laserfiche WebLink
No. 3-91-482-CV, Paul W. Kimmell AKA Paul W. Kimmell DC v. Burnet County <br />Appraisal District, 835 S.W.2d 108 (Tex.App.-Austin 1992, no writ) <br />Dr. Kimmell was a tax protestor who denied the jurisdictional authority of the State of Texas. <br />After multiple dilatory motions at the trial court, Dr. Kimmell suffered an adverse judgment for <br />delinquent taxes. He then appealed to the Third Court of Appeals. Prior to the time the Third <br />Court of Appeals issued a decision, Dr. Kimmell sent papers to the court and to the litigants <br />purporting to be orders of removal from the "Common Law Court for the Republic of Texas" <br />withdrawing the case from the jurisdiction of the Third Court of Appeals. The documents even <br />bore file-marked stamps from the alleged clerk of this "Common Law Court for the Republic <br />of Texas". The Third Court of Appeals held that there is no such thing as the "Common Law <br />Court for the Republic of Texas", dismissed Dr. Kimmell's case for abandonment of the appeal, <br />and sanctioned him for frivolous appeal. <br />No. 11-91-236-CV, Otis T. Hawkins v. Van Zandt County Appraisal District et al, 834 <br />S.W.2d 619 (Tex.App.-Eastland 1992, writ den'd) <br />Hawkins operates a commercial nursery in Van Zandt County. On his property he has a number <br />of greenhouses which are constructed of inetal pipe sleeves driven into the ground in parallel <br />rows. Into the sleeves are inserted tubular arches called bows. Plastic is then stretched over <br />the parallel rows of bows to create a Quonset hut style greenhouse. Mr. Hawkins, supported <br />by the Texas Association of Nurserymen, claimed that these greenhouses, which he referred <br />to as "covers", were in reality only implements of husbandry and should be exempted from <br />taxation under Tex. Prop. Tax Code § 11.161. The trial court and court of appeals ruled in <br />favor of the appraisal district holding the greenhouses to be improvements to realty and thus <br />taxable. The Supreme Court denied Mr. Hawkins' application for writ of error. <br />No. 3-90-200-CV, J. M. Huber Corporation, Calcium Carbonate Division v. Burnet <br />County Appraisal District, 808 S.W.2d 613 (Tex.App.-Austin 1991, writ den'd) <br />J. M. Huber Corporation failed to render, for a number of years, a substantial rock crushing <br />plant in Burnet County in spite of repeated requests of the appraisal district to make a rendition. <br />Huber made substantial improvements to the plant. Finally, the appraisal district assembled <br />sufficient data to arrive at what it considered to be a realistic appraisal of the plant. That <br />appraisal was substantially higher than it had been in previous years. A representative of Huber <br />then contacted the chief appraiser. The chief appraiser told Huber that, even though it was <br />past time for filing renditions for that year, the appraisal district would consider a rendition if <br />Huber promptly sent it to the appraisal district. The next day, by express delivery, a document <br />arrived from Huber addressed to the chief appraiser. The document was essentially a letter <br />from Huber indicating what it thought the value of the rock crushing plant should be. The chief <br />appraiser filed the document as a rendition when she received it in May of the year in question. <br />Huber made no further contact with the appraisal district until after it received its tax bill. Finally, <br />several months into the next year, Huber asked the appraisal district when it would have its <br />McCreary, Veselka, Bragg & Allen <br />40 <br />