City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; And City of Farmer's Branch, Texas // Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas v. Kelly Hancock, in His Official Capacity as Acting Comptroller of Public Accounts of the State of Texas // City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; City of Farmer's Branch, Texas; And City of Round Rock, Texas

ACCEPTED 15-25-00022-CV FIFTEENTH COURT OF APPEALS AUSTIN, TEXAS 7/14/2025 9:44 AM No. 15-25-00022-CV CHRISTOPHER A. PRINE _________________________________________ CLERK FILED IN 15th COURT OF APPEALS In the Court of Appeals AUSTIN, TEXAS for the Fifteenth Judicial District 7/14/2025 9:44:08 AM Austin, Texas CHRISTOPHER A. PRINE Clerk _____________________________________________________ City of Coppell, Texas; City of Humble, Texas; City of DeSoto, Texas; City of Carrollton, Texas; and City of Farmers Branch, Texas Appellants/Cross-Appellees, v. Kelly Hancock, in his official capacity as Acting Comptroller of Public Accounts of the State of Texas Appellee/Cross-Appellant, v. City of Round Rock, Texas Cross-Appellee. ____________________________________________________ On Appeal from the 201st Judicial District Court, Travis County, Texas Cause Number D-1-GN-21-003198; consolidated with D-1-GN-21- 003203 ____________________________________________________ Notice of Automatic Substitution of Public Officer ____________________________________________________ Pursuant to Texas Rule of Appellate Procedure 7.2(a), Appellee/Cross-Appellant gives notice that Kelly Hancock succeeded Glenn Hegar as Comptroller of Public Accounts of the State of Texas on an acting basis on July 1, 2025. Accordingly, the Appellee/Cross- Appellant should now be designated “Kelly Hancock, in his official capacity as Acting Comptroller of Public Accounts of the State of Texas.”

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 Chief, Tax Litigation Division /s/ Deborah J. Rao DEBORAH J. RAO Assistant Attorney General Texas State Bar No. 24131915 Tel: (512) 475-3503 [email protected] KYLE PIERCE COUNCE Deputy Division Chief Texas State Bar No. 24082862 Tel:(512) 463-3112 [email protected] Tax Litigation Division P. O. Box 12548 Austin, Texas 78711-2548 Fax: (512) 478-4013 Counsel for Appellee/Cross-Appellant Kelly Hancock, in his official capacity as Acting Comptroller of Public Accounts of the State of Texas CERTIFICATE OF SERVICE I certify that on July 14, 2025, a copy of the foregoing notice was served on all attorneys of record listed below via electronic service.

James B. Harris E-mail: [email protected] Stephen F. Fink E-mail: [email protected] Richard B. Phillips, Jr. Email: [email protected] Reed C. Randel E-mail: [email protected] HOLLAND & KNIGHT LLP 1722 Routh Street, Suite 1500 Dallas, Texas 75201 Telephone: 214.969.1700 Fax: 214.969.1751 Brandon L. King E-mail: [email protected] HOLLAND & KNIGHT LLP San Jacinto Boulevard, Suite 1900 Austin, Texas 78701 Telephone: 512.469.6126 Fax: 512.482.5009 Counsel for City of Coppell, City of Humble, City of DeSoto, City of Carrollton, City of Farmers Branch 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

/s/ Deborah J. Rao DEBORAH J. RAO Assistant Attorney General 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.

Michelle Elkins on behalf of Deborah Rao Bar No. 24131915 [email protected] Envelope ID: 103075429 Filing Code Description: Other Document Filing Description: 20250714 Notice of Substitution of Public Officer Status as of 7/14/2025 9:53 AM CST Associated Case Party: City of Coppell, Texas Name BarNumber Email TimestampSubmitted Status Richard Phillips 24032833 [email protected] 7/14/2025 9:44:08 AM SENT Reed Randel 24075780 [email protected] 7/14/2025 9:44:08 AM SENT Stephen Fink 7013500 [email protected] 7/14/2025 9:44:08 AM SENT James Harris 9065400 [email protected] 7/14/2025 9:44:08 AM SENT

Case Contacts Name BarNumber Email TimestampSubmitted Status Bryan Dotson 24072769 [email protected] 7/14/2025 9:44:08 AM SENT Cynthia Bourland 790343 [email protected] 7/14/2025 9:44:08 AM SENT Brandon L.King [email protected] 7/14/2025 9:44:08 AM SENT

Associated Case Party: Glenn Hegar, in his official capacity as Texas Comptroller of Public Accounts Name BarNumber Email TimestampSubmitted Status Ray Langenberg 11911200 [email protected] 7/14/2025 9:44:08 AM SENT Kyle Counce 24082862 [email protected] 7/14/2025 9:44:08 AM SENT Deborah Rao 24131915 [email protected] 7/14/2025 9:44:08 AM SENT