Lo-Vaca Gathering Co. v. Matagorda County

OPINION

BISSETT, Justice.

This appeal is from a judgment ordering appellant, hereinafter “plaintiff,” to pay ad valorem taxes for the year 1978 in the amount of $12,706.32, plus interest, on a gas plant located in Matagorda County, Texas. Plaintiff filed suit to enjoin a summary seizure of its plant instituted by appellees, hereinafter “defendants,” for the purpose of collecting 1978 ad valorem taxes that defendants owed on that property. Defendant counterclaimed for the amount owed in delinquent taxes.

The gas plant in question was in operation as of January 1, 1978, but was shut down in…