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Willacy Cnty. Appraisal Dist. v. Sebastian Cotton & Grain, Ltd.

Texas Supreme Court

Decided April 27, 2018No. 16–0626PublishedCited by 75 opinions

1Opinion of the CourtJustice Green

This case arises out of a property-tax dispute regarding ownership of tangible personal property. Based on Sebastian Cotton & Grain Ltd.'s representation that it owned grain inventory stored on its property, Willacy County Appraisal District (WCAD) listed Sebastian as the owner of the grain on the 2009 appraisal roll. After receiving the tax bill, Sebastian requested a correction to the appraisal roll and produced to WCAD documents showing it had sold the grain to DeBruce Grain. Agreeing to Sebastian's request, WCAD corrected the appraisal roll to reflect DeBruce as the property owner.…

2Cases cited52 opinions

  1. City of Rockwall v. HughesTexas Supreme Court · 2008
  2. McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
  3. 20801, INC. v. ParkerTexas Supreme Court · 2008
  4. Acker v. Texas Water CommissionTexas Supreme Court · 1990
  5. Italian Cowboy Partners, Ltd. v. Prudential Insurance Co. of AmericaTexas Supreme Court · 2011

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3Cited by75 opinions

  1. in Re Occidental Chemical Corporation, Oxy Ingleside Energy Center, LLC, Oxy Ingleside Lpg Terminal LLC, and Oxy Ingleside Oil Terminal LlcTexas Supreme Court · 2018
  2. Dealer Computer Services, Inc. v. DCT Hollister Rd, LLC Staples, Inc., Northwest Crossing Association, Inc., First Service Residential Houston. Inc., Keith Grothaus, Victoria Brown and Jared Hothan, Texas Court of Appeals, 14th District (Houston)2019
  3. Robert Orr Junior v. John K. Broussard, Prince's Hamburgers No. 5, L.L.C., P.H. 2003, L.P., PHSW Limited Partnership, Broussard Manufacturing Co. 2003, L.L.C., and Prince's Famous Hamburger Stand 10, Inc. And Prince's Hamburgers No. 4, L.L.C., Texas Court of Appeals, 14th District (Houston)2018
  4. Mary Ann Yamin, Texas Black Iron, Inc. and 5310 Woodway, LLC v. Carroll Wayne Conn, L.P, Texas Court of Appeals, 14th District (Houston)2018
  5. ATI Jet Sales, LLC v. City of El Paso, Texas and Maria O. Pasillas, Tax Assessor - Collector, City of El Paso, Texas Court of Appeals, 8th District (El Paso)2023

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