DALLAS CENT. APPRAISAL DIST. v. TECH DATA

No. 05-95-00257-CV.

930 S.W.2d 119 (1996)

DALLAS CENTRAL APPRAISAL DISTRICT, Appellant v. TECH DATA CORPORATION, Appellee.

Court of Appeals of Texas, Dallas.

Rehearing Overruled September 16, 1996.


Attorney(s) appearing for the Case

Donald W. Hicks, Sr., Law Offices of Donald W. Hicks, Sr., P.C., Dallas, for Appellant.

John Brusniak, Jr., Brusniak & Clement, P.C., Dallas, for Appellee.

Before MALONEY, CHAPMAN, and JAMES, JJ.


OPINION

MALONEY, Justice.

Tech Data Corporation sued the Dallas Central Appraisal District (Appraisal District) for judicial review of its property valuation. The trial court granted Tech Data's motion for summary judgment on the ground that Tech Data's computer application software was intangible personal property not subject to ad valorem taxation. In eight points of error, the Appraisal District contends the trial court erred in granting Tech Data's motion...

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