VINMAR, v. HARRIS COUNTY APPRAISAL DIST.

No. 95-0243.

947 S.W.2d 554 (1997)

VINMAR, INC. f/k/a Vinmar Impex, Inc., Petitioner, v. HARRIS COUNTY APPRAISAL DISTRICT and Harris County Appraisal Review Board, Respondents.

Supreme Court of Texas.

June 20, 1997.


Attorney(s) appearing for the Case

Katja Glockner, James J. Sentner, Jr., Houston, for Petitioner.

Kenneth Wall, Houston, for Respondents.


ABBOTT, Justice, delivered the opinion of the Court, in which GONZALEZ, CORNYN, SPECTOR and BAKER, Justices, join.

This is an appeal of a trial court's judgment in favor of the appraisal district in a suit protesting the assessment of property taxes on goods awaiting export. Because we conclude that the tax violates the Commerce Clause of the United States Constitution, we reverse the judgment of the court of appeals and remand this case to the trial court for entry...

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