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ARANSAS CTY. APP. R. BD. v. TEX. GULF SHRIMP

No. 13-85-344-CV.

707 S.W.2d 186 (1986)

ARANSAS COUNTY APPRAISAL REVIEW BOARD and Aransas County Appraisal District, et al., Appellants, v. TEXAS GULF SHRIMP CO., et al., Appellees.

Court of Appeals of Texas, Corpus Christi.

Rehearing Denied March 20, 1986.

Attorney(s) appearing for the Case

Russell R. Graham, Austin, for appellants.

Dwight Martin, Asst. Atty. Gen., Austin, Wilson Calhoun, Corpus Christi, for appellees.

James R. Raborn, Baker & Botts, Glen A. Rosenbaum, James D. Penny, Vinson & Elkins, Houston, amicus curiae.

Before NYE, C.J., and BENAVIDES and DORSEY, JJ.

OPINION

NYE, Chief Justice.

This is a declaratory judgment action arising under the Texas Property Tax Code.1 Suit was originally brought as a petition for review, pursuant to Chapter 42 of the Code, by appellees, the owners of ninety-five gulf shrimping trawlers (hereinafter referred to as Taxpayers), seeking judicial review of the action of appellants (Tax Assessors) in denying a special...

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