Ivan Dement, Inc. v. Stratford Independent School District

BOYD, Justice.

Appellant Ivan Dement, Inc. (Dement) brings this appeal from a summary judgment in favor of appellees Stratford Independent School District, Stratford Hospital District and Sherman County (the Districts) for ad valorem taxes for the year 1985 on Dement’s personal property. In four points of error Dement asserts the summary judgment is erroneous because (1) the administrative remedy statute relied upon by the trial court in granting summary judgment is unconstitutional; (2) summary judgment was precluded by the tax situs provisions of the Texas Property Tax Code Annotated (Vernon…