SOUTHEAST TEXAS RECORD

The owner of a Beaumont hotel alleges the Jefferson County Appraisal District has charged it too much in property taxes.

304 Hotels filed a lawsuit Oct. 12 in Jefferson County District Court against the Jefferson County Appraisal District.

304, which owns properties at the Executive Business Plaza and at 2355 Interstate 10 South in Beaumont, claims the Jefferson County Appraisal District intentionally appraised its two properties for more than they are worth so the district can receive more in income taxes.

"Plaintiff's evidence indicated that the Defendant had failed to comply with TPTC 23.24 which requires in determining the market value of the real property appraised on the basis of rental income, the chief appraiser may not separately appraise or take into account any personal property valued as a portion of the income of the real property, and the market value of the real property must include the combined value of the real property and the personal property," the suit states. "Therefore, Defendant has made multiple appraisals of the Plaintiff's property for the 2010 tax year."

To determine the fair market value of 304's property, the Jefferson County Appraisal District used an erroneous formula that did not comply with legal requirements, the complaint says.

In its complaint, 304 seeks an order correcting the fair market value of its property or, in the alternative, an order that the property has been unfairly appraised. In addition, it seeks an injunction requiring the district to correct its 2010 appraisal roll. It also seeks attorney's fees, refund of taxes, costs and other relief the court deems just.

Michael R. Boling of the Law Office of Michael R. Boling in Plano will be representing it.

The case has been assigned to Judge Donald Floyd, 172nd District Court.

Jefferson County District Court case number: E188-585