H.E. Butt Grocery Co. v. Jefferson County Appraisal District

OPINION

On Application FOR Writ of ERROR to THE COURT OF APPEALS FOR THE Ninth District of Texas

This case presents the question of the constitutionality of a Tax Code provision that allows the market value of inventory to be appraised as of September 1 of the preceding tax year or January 1 of the applicable tax year at the election of the taxpayer. In accordance with our decision today in Enron Corp. v. Spring Independent School District, 922 S.W.2d 931 (Tex.1996), we hold that the provision does not violate sections 1(a) or 2 of article VIII of the Texas Constitution. We therefore reverse…