Westwood Independent School District v. Southern Clay Products, Inc.

SUMMERS, Chief Justice:

This is a suit for the collection of delinquent taxes. The appeal is from a judgment of the trial court which ruled that the Westwood Independent School District’s valuations of personal property belonging to Southern Clay Products, Inc., were grossly excessive.

Plaintiff, Westwood Independent School District (Westwood), brought suit against defendant, Southern Clay Products, Inc. (Southern), for the collection of delinquent taxes, penalty, and interest due and owing for the years 1975, 1976, and 1977 on equipment, machinery, inventory, and other personal property of the…