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  5. 922 S.W.2d 931 (1996)
 

ENRON CORP. v. SPRING INDEP. SCHOOL DIST.

No. 94-1329.

922 S.W.2d 931 (1996)

ENRON CORP., Enron Gas Marketing, Inc., Panhandle Gas Company and Houston Pipe Line Company, Petitioners, v. SPRING INDEPENDENT SCHOOL DISTRICT, Respondent.

Supreme Court of Texas.

May 10, 1996.

Attorney(s) appearing for the Case

Berry D. Bowen, Charles E. Cheek, Houston, Mark G. Yudof, Austin, for petitioners.

Robert Mott, Michael J. Darlow, Joseph T. Longoria, Houston, for respondent.

OWEN, Justice, delivered the opinion for a unanimous Court.

Spring Independent School District challenges the constitutionality of a Tax Code provision that allows the market value of inventory to be appraised as of September 1 of the preceding tax year or January 1 of the applicable tax year at the election of the taxpayer. The trial court upheld the statute, but the court of appeals reversed, finding the statute constitutionally infirm on several grounds.

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