By Cynthia M. Ohlenfrost, K&L Gates LLPSam Megally, K&L Gates LLPWilliam J. LeDoux, K&L Gates LLP

Introduction
The Texas economy generally continued to outperform most of the country during the Survey period, allowing the Texas legislature the luxury of avoiding the need to raise substantial, new taxes. Local jurisdictions, however, continued to push property values in order to support the ad valorem tax base, and the comptroller’s office adopted some overly aggressive interpretations of law in taxpayer disputes. As always, judicial decisions often offered the final answers to taxpayers and taxing jurisdictions—at least pending action in the 2015 legislative session.

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Recommended Citation
Cynthia M. Ohlenfrost, et al., Taxation, 1 SMU Ann. Tex. Surv. (2014)