Tax

Texas 8th Court of Appeals, Appellate Procedure, Constitutional, Municipal Law, Tax

City of El Paso v. Pickett — City’s “Environmental Franchise Fee” Was an Unlawful Tax, Eighth Court Holds

automatic / June 13, 2026

The Eighth Court of Appeals affirmed that El Paso’s monthly Environmental Franchise Fee—charged to all residential solid-waste customers and raised without cost studies to fund police and fire equipment—was an impermissible tax, not a legitimate regulatory fee, and that governmental immunity did not bar a refund because nonpayment was criminal.

Texas 8th Court of Appeals, Civil Procedure, Jurisdiction, Tax

Gonzalez v. City of El Paso — Texas Residents Cannot Use Special Appearance to Contest Defective Service; Misspelled Name Is a Curable Process Defect

automatic / June 12, 2026

The Eighth Court of Appeals held that Texas residents cannot file a special appearance under Rule 120a to contest defective service of process, because Texas courts have presumptive personal jurisdiction over all Texas residents. A misspelled name in a citation is a curable service defect, not a jurisdictional flaw, properly raised by a motion to quash — not a special appearance that risks constituting a general appearance.

Oil & Gas, Tax

J-W Power Co. v. Wise County Appraisal District — Second Court Addresses Multi-County Taxation of Dealer Heavy Equipment Inventory

automatic / June 7, 2026

The Second Court of Appeals addressed whether compressors physically located in Wise County could be removed from its appraisal rolls under the DHEI statutory scheme, largely affirming the appraisal district's authority but reversing on one duplicate-taxed unit.