Legal Opinion
Harris County Appraisal District v. Virginia Indonesia Co.
Court of Appeals of Texas
Decided February 10, 1994No. C14-92-01158-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
I. Nature of the Case
ROBERT E. MORSE, Jr., Former Justice.
This is an ad valorem property tax case. The Harris County Appraisal District (the “District”) assessed a 1991 property tax against Virginia Indonesia Company (“VICO”) on goods and equipment located in Harris County but destined for Indonesia. VICO protested to the Harris County Appraisal Review Board (the “Board”), and the Board upheld the tax. VICO sued the District and Board in district court, claiming that the tax violated the United States Constitution’s commerce and import-export clauses and Texas property law. Both VICO…
2Cases cited22 opinions
- Nixon v. Mr. Property Management Co.Texas Supreme Court · 1985
- City of Houston v. Clear Creek Basin AuthorityTexas Supreme Court · 1979
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Rosas v. Buddies Food StoreTexas Supreme Court · 1975
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Virginia Indonesia Co. v. Harris County Appraisal DistrictTexas Supreme Court · 1995
- Plexchem International, Inc. v. Harris County Appraisal DistrictTexas Supreme Court · 1996
- Vinmar, Inc. v. Harris County Appraisal Dist., Texas Court of Appeals, 8th District (El Paso)1995
- Vinmar, Inc. v. Harris County Appraisal DistrictCourt of Appeals of Texas · 1994