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CENTRAL APPRAISAL DIST. v. DIXIE-ROSE JEWELS, INC.

No. 11-94-053-CV.

894 S.W.2d 841 (1995)

CENTRAL APPRAISAL DISTRICT OF TAYLOR COUNTY, Appellant, v. DIXIE-ROSE JEWELS, INC. et al., Appellees.

Court of Appeals of Texas, Eastland.

February 23, 1995.

Attorney(s) appearing for the Case

Shelburne J. Veselka, Kirk Swinney, McCreary, Veselka, Bragg & Allen, Austin, for appellant.

Sam J. Chase, Thomas Choate, Abilene, for appellees.

Before McCLOUD, C.J., and BROWN* and DICKENSON, JJ.

OPINION

RALEIGH BROWN, Justice (Retired).

This is a summary judgment case. The issue in this case is the determination of the superiority of rights as to personal property of Dixie-Rose Jewels, Inc. Central Appraisal District of Taylor County claims that it has a superior right to the property pursuant to TEX.TAX CODE ANN. § 32.01 (Vernon Supp.1995). Security State Bank claims that it is the owner of the property free and clear of the taxing authority...

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