Lawson v. City of Groves

DIES, Chief Justice.

The City of Groves sued Joel H. Lawson, d/b/a Joel H. Lawson Heavy Equipment, for unpaid ad valorem taxes on personal property. Trial was to the court without a jury and judgment was entered for City from which taxpayer appeals. Various points of error are assigned, but both parties agree that the fundamental question is whether the personalty involved acquired tax situs other than the City of Groves.

The personalty involved is “backhoes and dozers and cranes and draglines” which are used in operations outside the corporate limits of the city. Taxpayer’s office,, business…