Vinmar, Inc. v. Harris County Appraisal District

HECHT, Justice,

filed a dissenting opinion,

in which PHILLIPS, Chief Justice, ENOCH and OWEN, Justices, join.

Contrary to what the Court says, the facts in this case are not “the same”, ante at 555, as those in Virginia Indonesia Company v. Harris County Appraisal District, 910 S.W.2d 905 (Tex.1995), cert. denied, — U.S. -, 116 S.Ct. 2523, 135 L.Ed.2d 1048 (1996). The taxing authorities here have not attempted to tax property that has actually entered the export stream. Therefore, the judgments of the lower courts are correct and should be affirmed. Accordingly, I respectfully dissent.

Plaintiff…