Legal Opinion
Spring Independent School District v. Harris County Appraisal District
Court of Appeals of Texas
Decided November 3, 1994No. A14-93-00904-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
J. CURTISS BROWN, Chief Justice.
Appellant, Spring Independent School District, sued appellees, the Harris County Appraisal District (HCAD) and various inventory owners in the district, to force the invento*564ry owners to value their inventory for property tax purposes as of January 1, rather than select the alternative appraisal date of September 1 of the preceding year, as provided for in Subsections 23.12(f) and (g) of the Texas Tax Code. See Tex.Tax Code Ann. §§ 23.12(f), (g) (Vernon Supp.1994) (subsection (g) expired by its own terms on January 1,1991, for text see, 71st Leg., R.S.,…
2Cases cited28 opinions
- State v. City of AustinTexas Supreme Court · 1960
- Thomas v. GaySupreme Court of the United States · 1898
- Hurt v. CooperTexas Supreme Court · 1937
- City of Arlington v. CannonTexas Supreme Court · 1954
- Travelers Insurance v. MarshallTexas Supreme Court · 1934
23 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Enron Corp. v. Spring Independent School DistrictTexas Supreme Court · 1996
- Tex-Air Helicopters, Inc. v. Appraisal Review Board of Galveston County, Texas Court of Appeals, 14th District (Houston)1997
- H.E. Butt Grocery Co. v. Jefferson County Appraisal DistrictTexas Supreme Court · 1996
- Opinion No., Texas Attorney General Reports2005