Legal Opinion

City of Bryan v. Texas Services, Inc.

Court of Appeals of Texas

Decided August 30, 1973No. 5249PublishedCited by 6 opinions

1Opinion of the Court

HALL, Justice.

The primary question posed on this appeal is whether the City of Bryan was the proper situs for ad valorem taxation of motor vehicles owned by appellee, Texas Services, Inc., for the years 1971 and 1972. The trial court held that it was not. We agree.

Appellee initiated this action seeking a declaration of its rights and responsibilities regarding assessments for ad valorem taxes made by the City of Bryan against motor vehicles and office furniture and equipment owned by appellee. The City filed a cross-action for the collection of the taxes.

After a hearing without a jury, the…

2Cases cited7 opinions

  1. Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
  2. Greyhound Lines, Inc. v. Board of EqualizationTexas Supreme Court · 1967
  3. State v. Crown Central Petroleum Corp.Court of Appeals of Texas · 1951
  4. Seguin Independent School District v. BlumbergCourt of Appeals of Texas · 1966
  5. City of Waco v. OwensTexas Supreme Court · 1969

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Davis v. City of AustinTexas Supreme Court · 1982
  2. County of Dallas v. Yellow Cab of Dallas, Inc.Court of Appeals of Texas · 1978
  3. A. & M. Consolidated Independent School District v. FickeyCourt of Appeals of Texas · 1976
  4. City of Amarillo v. Paramount Terrace Christian Church of AmarilloCourt of Appeals of Texas · 1975
  5. Claborn Corp. v. Waxahachie Independent School DistrictCourt of Appeals of Texas · 1976

1 more not listed; retrieve them via the Exa API.

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