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CITY OF PHARR v. BOARDER TO BOARDER TRUCKING

No. 13-01-292-CV.

76 S.W.3d 803 (2002)

CITY OF PHARR, P.S.J.A Independent School District and Hidalgo County, Appellants, v. BOARDER TO BOARDER TRUCKING, SVC., INC., et al, Appellee.

Court of Appeals of Texas, Corpus Christi.

May 16, 2002.

Attorney(s) appearing for the Case

Kent M. Rider, Calame Linebarger Graham & Pena, Austin, for Appellants.

Charles C. Murray, Lisa Powell, Atlas & Hall, McAllen, for Appellees.

Before Chief Justice VALDEZ and Justices HINOJOSA and RODRIGUEZ.

OPINION

Opinion by Chief Justice VALDEZ.

Appellants, the City of Pharr, Pharr San Juan Alamo Independent School District and Hidalgo County, Texas, appeal the District Court's judgment which lowered the amount of taxes the appellee, Boarder to Boarder Trucking Inc. (Boarder), owed. Appellants argue through six points of error that: (1-4) the District Court lacked subject matter jurisdiction to (a) reduce the appraised values of Boarder's property,

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