Plainview Independent School District v. Edmonson Wheat Growers, Inc.

REYNOLDS, Chief Justice.

Plainview Independent School District, the State of Texas and Hale County appeal from a take-nothing summary judgment denying them recovery from Edmonson Wheat Growers, Inc., a cooperative marketing association, of ad valorem taxes they assessed on grain in the association’s elevators. For the reason that the summary judgment proof conclusively established the nontaxable nature of the grain, and the taxing authorities raised no material fact issue with respect thereto, we affirm.

For tax purposes, in the years 1977 and 1978 the association rendered to the School…