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LAMAR COUNTY APPRAISAL v. CAMPBELL SOUP CO.

No. 06-01-00173-CV.

93 S.W.3d 642 (2002)

LAMAR COUNTY APPRAISAL DISTRICT and Lamar County Appraisal Review Board, Appellants, v. CAMPBELL SOUP COMPANY, Appellee.

Court of Appeals of Texas, Texarkana.

Decided December 3, 2002.

Rehearing Overruled January 14, 2003.

Attorney(s) appearing for the Case

James R. Evans Jr., Ernest C. Garcia, Linebarger Goggan, Austin, for appellants.

Edward Kliewer III, Kenneth L. Malone, Mark S. Helmke, Kliewer, Breen, San Antonio, for appellee.

Before MORRISS, C.J., GRANT and ROSS, JJ.

OPINION

Opinion by Chief Justice MORRISS.

Lamar County Appraisal District (District) and the Lamar County Appraisal Review Board (ARB) appeal a summary judgment rendered in favor of Campbell Soup Company. Campbell Soup filed suit against the District and the ARB, challenging the validity of the increase in appraised value for 1998 ad valorem tax purposes of its spaghetti sauce plant (Prego plant) located in Paris, Texas. The judgment held the purported increased...

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