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SPRING INDEP. SCHOOL DIST. v. HARRIS CTY. APPRAISAL DIST.

No. A14-93-00904-CV.

889 S.W.2d 562 (1994)

SPRING INDEPENDENT SCHOOL DISTRICT, Appellant, v. HARRIS COUNTY APPRAISAL DISTRICT, Enron Corp., Enron Gas Marketing, Inc., Panhandle Gas Company, Houston Pipe Line Company, Truck'n News Publications, Inc., Bob Hlavenka d/b/a Spring Champion Auto Parts, Appellees.

Court of Appeals of Texas, Houston (14th Dist.).

Rehearing Overruled December 1, 1994.

Attorney(s) appearing for the Case

Robert Mott, Houston, for appellant.

Robert P. McConnell, Kenneth Wall, Berry D. Bowden, Charles E. Cheek, Houston, for appellees.

Before J. CURTISS BROWN, C.J., and MURPHY and ELLIS, JJ.

OPINION

J. CURTISS BROWN, Chief Justice.

Appellant, Spring Independent School District, sued appellees, the Harris County Appraisal District (HCAD) and various inventory owners in the district, to force the inventory owners to value their inventory for property tax purposes as of January 1, rather than select the alternative appraisal date of September 1 of the preceding year, as provided for in Subsections 23...

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