Nacogdoches Independent School District v. McKinney

DANIEL, Justice.

This suit is by the Nacogdoches Independent School District against a resident of the District, R. W. McKinney, to recover taxes, penalty and interest on road building equipment which was admittedly never physically situated within the District. It involves a determination of the taxable status of McKinney’s interest in tangible personal property located and used outside the District by three separate business entities. There is also a question of limitations under Article 7298. 1

McKinney is engaged in the highway construction business in Texas and other states. His Texas…