Citizens National Bank in Waxahachie v. City of Rhome

OPINION

BOB McCOY, Justice.

I. Introduction

In three issues, Citizens National Bank in Waxahachie (“CNB”) asserts error in the trial court concerning the court’s determination that fuel dispensers at the Rhome Texaco convenience store/service station were personalty, and not realty, for taxation purposes. We reverse and render.

II. Background

This is a case of disputed fuel dispensers, and the question before this court involves a determination as to their tax status as personalty or realty. Weratich Investments, Inc. (Weratich) had become delinquent in its ad valorem taxes, and the City of Rhome,…