Hall Approved Free Access to American Case Law
Texas Court of Appeals, 15th District, 2025

City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas

City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas
Texas Court of Appeals, 15th District · Decided March 17, 2025
City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas // Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts v. Glenn Hegar, in His Official Capacity as Texas Comptroller of Public Accounts // City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas

Opinion

3/17/2025 3:29 PM Velva L. Price District Clerk Travis County Cause No. D-1-GN-21-003198* D-1-GN-21-003198 Rosa Oneal (Consolidated with D-1-GN-21-003203) FILED IN 15th COURT OF APPEALS CITY OF COPPELL, TEXAS; § IN THE DISTRICT COURT AUSTIN, TEXASOF CITY OF HUMBLE, TEXAS; § 3/18/2025 11:06:42 AM CITY OF DESOTO, TEXAS; § CHRISTOPHER A. PRINE Clerk CITY OF CARROLLTON, § TEXAS; CITY OF FARMER’S § BRANCH, TEXAS; CITY OF § ROUND ROCK, TEXAS, § Plaintiffs, § § v. § TRAVIS COUNTY, TEXAS § GLENN HEGAR, as Comptroller § of Public Accounts of the State of § Texas, § Defendant. § 201ST JUDICIAL DISTRICT DEFENDANT’S NOTICE OF APPEAL Defendant Glenn Hegar, as Comptroller of Public Accounts of the State of Texas, gives notice of its desire to appeal the final judgment signed on December 31, 2024, in this case, pursuant to Texas Rule of Appellate Procedure 25.1. Plaintiffs, the Cities of Coppell, Humble, DeSoto, Carrolton, and Farmer’s Branch, Texas, filed their notice of appeal on March 3, 2025. Therefore, this is Defendant’s notice of cross appeal. As required by Texas Rule of Appellate Procedure 26.1(d), this notice of appeal is being filed within 14 days of Plaintiffs’ notice In accordance with Texas Rule of Appellate Procedure 25.1(d)(9), Defendant states that this matter is “brought by or against the state or a board, commission, Cause No. D-1-GN-21-003198; Coppell et al. v. Hegar Defendant’s Notice of Appeal Page 1 of 5 department, office, or other agency in the executive branch of the state government, including a university system or institution of higher education. Therefore, this appeal is taken to the Court of Appeals for the Fifteenth District of Texas. The case has already been docketed in the Fifteenth Court of Appeals as Number 15-25- 00022-CV, City of Coppell, Texas, the City of Humble, Texas, the City of DeSoto, Texas, the City of Carrollton, Texas, and the City of Farmers Branch, Texas, v. Glenn Hegar, in his official capacity as Texas Comptroller of Public Accounts.

As required by Texas Rule of Appellate Procedure 25.1(e) and Texas Civil Practice and Remedies Code § 51.017(a), a copy of this notice of appeal is being served on the court reporter as reflected in the certificate of service below.

Cause No. D-1-GN-21-003198; Coppell et al. v. Hegar Defendant’s Notice of Appeal Page 2 of 5 Dated: March 17, 2025.

Respectfully submitted.

KEN PAXTON Attorney General of Texas BRENT WEBSTER First Assistant Attorney General RALPH MOLINA Deputy First Assistant Attorney General AUSTIN KINGHORN Deputy Attorney General for Civil Litigation STEVEN ROBINSON Division Chief, Tax Litigation Division /s/ Kyle Pierce Counce KYLE PIERCE COUNCE Assistant Attorney General State Bar No. 24082862 [email protected] Tax Litigation Division P.O. Box 12548 Austin, Texas 78711-2548 512-463-3112 512-478-4013 (fax) Attorneys for Defendant Glenn Hegar, as Comptroller of Public Accounts of Texas.

Cause No. D-1-GN-21-003198; Coppell et al. v. Hegar Defendant’s Notice of Appeal Page 3 of 5 Certificate of Service I certify that on March 17, 2025, a copy of the foregoing was served on all parties or attorneys of record via the service methods listed below.

Cindy Olson Bourland [email protected] BOURLAND LAW FIRM, PC P.O. Box 546 Round Rock, Texas 78680 Bryan Dotson [email protected] CHAMBERLAIN, HRDLICKA, WHITE, WILLIAMS, & AUGHTRY, P.C.

112 East Pecan Street, Suite 1450 San Antonio, Texas 78205 Telephone: (210) 278-5844 Facsimile: (210) 253-8384 Counsel for City of Round Rock James B. Harris [email protected] Stephen F. Fink Stephen.fi[email protected] Reed C. Randel [email protected] Richard B. Phillips, Jr. [email protected] HOLLAND & KNIGHT LLP 1722 Routh Street, Suite 1500 Dallas, Texas 75201

Cause No. D-1-GN-21-003198; Coppell et al. v. Hegar Defendant’s Notice of Appeal Page 4 of 5 Brandon L. King [email protected] HOLLAND & KNIGHT LLP San Jacinto Boulevard, Suite 1900 Austin, Texas 78701 Counsel for City of Coppell, City of Humble, City of DeSoto, City of Carrollton, City of Farmers Branch Jamie K. Foley Official Court Reporter 250th Judicial District Court 1700 Guadalupe, 9th Floor Austin, TX 78701 [email protected] Official Court Reporter

/s/ Kyle Pierce Counce Kyle Pierce Counce Assistant Attorney General [email protected]

Cause No. D-1-GN-21-003198; Coppell et al. v. Hegar Defendant’s Notice of Appeal Page 5 of 5 Automated Certificate of eService This automated certificate of service was created by the efiling system.

The filer served this document via email generated by the efiling system on the date and to the persons listed below. The rules governing certificates of service have not changed. Filers must still provide a certificate of service that complies with all applicable rules.

Lynee Pearson on behalf of Kyle Counce Bar No. 24082862 [email protected] Envelope ID: 98543575 Filing Code Description: Notice of Appeal Filing Description: DEFENDANT’S NOTICE OF APPEAL Status as of 3/18/2025 10:30 AM CST Associated Case Party: GLENN HEGAR TEXAS STATE COMPTROLLER OF PUBLIC ACCOUNTS Name BarNumber Email TimestampSubmitted Status Ray Langenberg [email protected] 3/17/2025 3:29:27 PM SENT Kyle PierceCounce [email protected] 3/17/2025 3:29:27 PM SENT

Associated Case Party: CITY OF COPPELL TEXAS Name BarNumber Email TimestampSubmitted Status Richard Phillips 24032833 [email protected] 3/17/2025 3:29:27 PM SENT Reed C.Randel [email protected] 3/17/2025 3:29:27 PM SENT Brandon L.King [email protected] 3/17/2025 3:29:27 PM SENT James B.Harris [email protected] 3/17/2025 3:29:27 PM SENT

Case Contacts Name BarNumber Email TimestampSubmitted Status Denise Putnam [email protected] 3/17/2025 3:29:27 PM SENT Sherri Rodgers [email protected] 3/17/2025 3:29:27 PM SENT Cindy Bourland [email protected] 3/17/2025 3:29:27 PM SENT Bryan Dotson [email protected] 3/17/2025 3:29:27 PM SENT Jamie K.Foley [email protected] 3/17/2025 3:29:27 PM SENT

Case-law data current through December 31, 2025. Source: CourtListener bulk data.