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LAWSON v. CITY OF GROVES

No. 7392.

487 S.W.2d 439 (1972)

Joel H. LAWSON, d/b/a Joel H. Lawson Heavy Equipment, Appellant, v. The CITY OF GROVES, Appellee.

Court of Civil Appeals of Texas, Beaumont.

Remittitur filed—Affirmed November 28, 1972.

Attorney(s) appearing for the Case

A A DeLee, Port Arthur, for appellant.

Black & Black, Port Arthur, for appellee.

DIES, Chief Justice.

The City of Groves sued Joel H. Lawson, d/b/a Joel H. Lawson Heavy Equipment, for unpaid ad valorem taxes on personal property. Trial was to the court without a jury and judgment was entered for City from which taxpayer appeals. Various points of error are assigned, but both parties agree that the fundamental question is whether the personalty involved acquired tax situs other than the City of Groves.

The personalty involved is "backhoes...

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