Hawkins v. Van Zandt County Appraisal District

OPINION

DICKENSON, Justice.

Otis T. Hawkins is a property owner who appealed an order of the Van Zandt County Appraisal Review Board by suing it and the Van Zandt County Appraisal District pursuant to Tex.PROp.Tax Code Ann. § 42.01 (Vernon Supp.1992) concerning the taxes due for calendar years 1989 and 1990. Hawkins argues that the “winter protection structures” 1 on his property are ex empt from taxation as “implements of husbandry” under Tex.PROP.Tax Code Ann. § 11.161 (Vernon Supp.1992) and Tex. Const, art. VIII, § 19a. Following a nonju-ry trial, judgment was entered declaring that the…