Beck & Masten Pontiac-GMC, Inc. v. Harris County Appraisal District

OPINION

CANNON, Justice.

This is an ad valorem tax case. Appellant brought suit challenging the statutory authority of appellees to re-assess appellant’s business personal property for the year 1988. Tex.Tax Code Ann. § 42.21 (Vernon Supp.1992). Both parties moved for summary judgment. The trial court granted appellees’ motion for summary judgment and denied appellant’s motion. On appeal, appellant raises four points of error. We affirm.

Appellant owns and operates a car dealership located in Harris County, Texas. The present dispute centers around the ad valorem taxes assessed on appellant’s…