Himont U.S.A., Inc. v. Harris County Appraisal District

OPINION

HUTSON-DUNN, Justice.

In its sole point of error in this appeal, the appellant, Himont, U.S.A, Inc., contends that the trial court abused its discretion by rendering judgment that denied Himont’s request for a correction in the Harris County Appraisal District’s appraisal roll for tax year 1991. We reverse and remand.

I. Summary of Facts

The facts in this case are not disputed. TExR.Crv.P. 263. Himont, a Delaware corporation, owned and operated railcars subject to the jurisdiction of the Harris County Appraisal District (the district) in 1991. Hi-mont did not render 1 its railcars for…