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PLAINVIEW INDEPENDENT SCHOOL v. EDMONSON WHEAT

No. 07-83-0057-CV.

681 S.W.2d 299 (1984)

PLAINVIEW INDEPENDENT SCHOOL DISTRICT and the State of Texas and Hale County, Appellants, v. EDMONSON WHEAT GROWERS, INC., Appellee.

Court of Appeals of Texas, Amarillo.

Rehearing Denied December 12, 1984.

Attorney(s) appearing for the Case

Rudd F. Owen, Day, Owen, Lyle, Voss & Owen, Plainview, for appellants.

John Thomas Boyd, Jr., Morehead, Sharp & Tisdel, Plainview, for appellee.

Before REYNOLDS, C.J., and DODSON and COUNTISS, JJ.

REYNOLDS, Chief Justice.

Plainview Independent School District, the State of Texas and Hale County appeal from a take-nothing summary judgment denying them recovery from Edmonson Wheat Growers, Inc., a cooperative marketing association, of ad valorem taxes they assessed on grain in the association's elevators. For the reason that the summary judgment proof conclusively established the nontaxable nature of the grain, and the taxing authorities raised no material fact...

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