City of Waco v. Conlee Seed Company

POPE, Justice.

City of Waco and Waco Independent School District, hereinafter called Waco, filed suit against Conlee Seed Company, Inc., for the collection of delinquent ad va-lorem taxes for the year 1963. Conlee’s sole defense was that Waco’s assessed value of the Conlee seed inventory was grossly excessive. Conlee offered evidence to show its property was grossly overvalued but the trial court excluded all of the evidence, because Conlee had not rendered the property for taxes and had not sought relief before the board of equalization. The trial court rendered judgment for Waco upon the…