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TENNECO, INC. v. POLK COUNTY

No. 7850.

546 S.W.2d 63 (1976)

TENNECO, INC., Appellant, v. POLK COUNTY et al., Appellees.

Court of Civil Appeals of Texas, Beaumont.

July 29, 1976.

Attorney(s) appearing for the Case

Stanley B. Binion, Houston, for appellant.

Elvin E. Tackett, Bedford, E. L. McClendon, Jr., Livingston, for appellees.

DIES, Chief Justice.

Tenneco, Inc., as plaintiff below, brought a direct attack on the tax plan of Polk County, Texas, for the year 1975, seeking to prohibit Polk County from assessing plaintiff's natural gas pipeline under allegations that the method of valuation was fundamentally erroneous. Trial was to the court which entered a judgment denying all relief sought by Tenneco, and from which Tenneco perfects this appeal.

The facts show that Polk County's tax...

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