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  5. 864 S.W.2d 137 (1993)
 

MELTON TRUCK LINES v. GREGG CTY. APP. D.

No. 06-93-00029-CV.

864 S.W.2d 137 (1993)

MELTON TRUCK LINES, INC., et al., Appellants, v. GREGG COUNTY APPRAISAL DISTRICT and Gregg County Appraisal Review Board, Appellees.

Court of Appeals of Texas, Texarkana.

October 5, 1993.

Attorney(s) appearing for the Case

Guy N. Harrison, Longview, for appellants.

R. Douglas Muir, Eskew, Muir & Bednar, Austin, Earl Roberts, Jr., Roberts, Hill & Calk, Longview, for appellees.

Before CORNELIUS, C.J., and BLEIL and GRANT, JJ.

OPINION

CORNELIUS, Chief Justice.

Melton Truck Lines, Inc. appeals from a district court judgment affirming the Gregg County Appraisal Review Board's decision that Melton's trucks are subject to ad valorem taxation in Gregg County. Melton contends that because its corporate principal office is in Shreveport, Louisiana, and its trucks are not located in Gregg County, the judgment is erroneous. We disagree and will affirm the judgment.

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