Polk County v. Tenneco, Inc.

GREENHILL, Chief Justice.

This tax suit was filed by Tenneco, Inc., against petitioners Polk County, the County Tax Assessor-Collector, and the County Board of Equalization. Tenneco sought, among other things, an injunction and a writ of mandamus to compel the defendants to set aside the 1975 ad valorem tax assessment of Tenneco’s pipelines lying within Polk County. Trial was to the court, which rendered judgment that Tenneco take nothing. The court of civil appeals reversed that judgment and vacated the County’s assessment of Tenneco’s pipelines for the year 1975. 546 S.W.2d 63. We granted…