Rockdale Independent School District v. Thorndale Independent School District

PHILLIPS, Chief Justice.

Appellant, Rockdale I.S.D. appeals from the judgment of the trial court which, following a nonjury trial, denied a plea to the jurisdiction and decreed the taxable situs of certain mining equipment to be within the boundaries of the Thorndale I.S.D., appel-lee, for the 1982 and 1983 tax years.

We will reverse that part of the judgment relating to the taxes for 1983 and dismiss that part of the cause; we will otherwise affirm the judgment.

Aluminum Company of America (“Alcoa”) owns and operates an aluminum smelting plant located within the Rockdale I.S.D. A lignite…