Legal Opinion
Stuckey Diamonds, Inc. v. Harris County Appraisal District
Texas Court of Appeals, 14th District (Houston)
Decided July 18, 2002No. 14-00-00766-CVPublishedCited by 14 opinions
1Opinion of the Court
OPINION
SCOTT BRISTER, Chief Justice.
Stuckey Diamonds, Inc. is a manufacturer and wholesaler of jewelry in Houston. Its inventory is subject to annual appraisal and assessment for business personal property taxes. Tex. Tax Code § 6.01(a). In its 1999 rendition, Stuckey reported it paid $7,884,673.00 for its inventory, but estimated current value at only 10% of that amount. The Harris County Appraisal District disagreed, and after Stuckey filed a protest, so did the Harris County Appraisal Review Board.
Stuckey appealed to the district court. At trial, Stuckey’s estimate of its 1999 inventory…
2Cases cited3 opinions
- EI Du Pont De Nemours & Co. v. RobinsonTexas Supreme Court · 1996
- Ortiz v. JonesTexas Supreme Court · 1996
- Sears Roebuck & Co. v. Dallas Central Appraisal District, Texas Court of Appeals, 5th District (Dallas)2000
3Cited by14 opinions
- Norstrud v. Trinity Universal Insurance Co.Court of Appeals of Texas · 2003
- CITY OF McALLEN, TEXAS v. Arnaldo Ramirez Jr., Raul Romero, Promotions of America, Inc., Nolana Entertainment, Inc., Texas Court of Appeals, 13th District2013
- Carletta Guillory, Sharon Redd, and Robert Maurice Charvoz, Jr. v. William E. Dietrich, Texas Court of Appeals, 5th District (Dallas)2020
- Daniel and Betty Norstrud v. Trinity Universal Insurance Company, Texas Court of Appeals, 2nd District (Fort Worth)2003
- Daniel and Betty Norstrud v. Trinity Universal Insurance Company, Texas Court of Appeals, 2nd District (Fort Worth)2003
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