Legal Opinion
Nueces County Appraisal District v. Diamond Shamrock Refining & Marketing Co.
Court of Appeals of Texas
Decided April 29, 1993No. 13-91-308-CVPublishedCited by 7 opinions
1Opinion of the Court
OPINION
SEERDEN, Justice.
This is an ad valorem taxation case. The trial court entered a judgment against the Nueces County Appraisal District and the Appraisal Review Board of the Nueces County Appraisal District which decreed that the crude oil owned by Diamond Shamrock and located within appellants’ appraisal jurisdiction on January 1st of 1988, 1989, and 1990, was exempt from ad valorem taxation for those years. By a single point of error, appellants complain that the trial court erred by holding that Diamond Shamrock’s property was exempt from taxation. We reverse and render.
The…
2Cases cited24 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Ogden v. SaundersSupreme Court of the United States · 1827
- Brown v. MarylandSupreme Court of the United States · 1827
- Freeman v. HewitSupreme Court of the United States · 1947
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
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3Cited by7 opinions
- Diamond Shamrock Refining & Marketing Co. v. Nueces County Appraisal DistrictTexas Supreme Court · 1994
- Jackson v. StateSupreme Court of Arkansas · 1994
- ETC Marketing, Ltd. v. Harris County Appraisal DistrictCourt of Appeals of Texas · 2015
- Harris County Appraisal District v. Virginia Indonesia Co.Court of Appeals of Texas · 1994
- ETC Marketing, Ltd. v. Harris County Appraisal District, Texas Court of Appeals, 1st District (Houston)2015
2 more not listed; retrieve them via the Exa API.