Opinion
No. 10-08-00004-CV
Opinion delivered and filed March 25, 2009.
Appealed from the 170th District Court, McLennan County, Texas, Trial Court No. 2002-4038-1.
Affirmed.
Before Chief Justice GRAY, Justice REYNA, and Justice DAVIS.
MEMORANDUM OPINION
American Housing Foundation, Waco Parkside Village, Ltd., and Waco Robinson Garden, Ltd. sued the McLennan County Appraisal District, challenging the denial of their applications for exemptions under section 11.182 of the Tax Code. See TEX. TAX. CODE ANN. § 11.182(b), (e) (Vernon 2008). On appeal, AHF, Parkside, and Robinson raise several issues challenging the trial court's denial of their partial motion for summary judgment and granting of the Appraisal District's summary judgment motion. However, the two apartment complexes for which they sought an exemption were constructed before December 31, 2001. Id. at § 11.182(e). Section 11.182(e) applies only to housing projects constructed after December 31, 2001. Am. Hous. Found. v. Brazos County Appraisal Dist., 166 S.W.3d 885, 889 (Tex.App. 2005, pet. denied); see Am. Hous. Found. v. Calhoun County Appraisal Dist., 198 S.W.3d 816, 818-19 (Tex.App. 2006, pet. denied) (same); see also TEX. TAX. CODE ANN. § 11.182(e). In their second issue, AHF, Parkside, and Robinson urge us to revisit our holding in Brazos County Appraisal District. We decline to do so. Accordingly, we overrule issue two and need not address the remaining issues. See TEX. R. APP. P. 47.1. The trial court's judgment is affirmed.