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GIFFORD-HILL & CO., INC. v. WISE COUNTY APPRAISAL DIST.

No. D-0201.

827 S.W.2d 811 (1991)

GIFFORD-HILL & COMPANY, INC., Petitioner, v. WISE COUNTY APPRAISAL DISTRICT and Wise County Appraisal Review Board, Respondents.

Supreme Court of Texas.

Opinion on Motion for Rehearing April 22, 1992.

Attorney(s) appearing for the Case

William Ikard, William W. Kilgarlin, Sharmyn K. Lumsden, Popp & Ikard, Austin, for petitioner.

Russell R. Graham, Peter W. Low, Deborah S. Cartwright, Austin, James E. Forbis, Decatur, for respondents.

OPINION

HIGHTOWER, Justice.

This is an ad valorem tax case. It involves the assessment of ad valorem taxes against limestone rock and the surface above the rock, and addresses whether limestone is a "mineral in place" or a "mine or quarry" under the Texas Tax Code. In 1987, Wise County Appraisal District created a new category of taxable property entitled "rock reserve" by separating the value of Gifford-Hill & Company, Inc.'s limestone from the value...

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