Sears Roebuck & Co. v. Dallas Central Appraisal District

OPINION

Opinion By

Justice MOSELEY.

Appellant, Sears Roebuck and Company (“Sears”), sued appellee, the Dallas Central Appraisal District (“DCAD”), contesting DCAD’s ad valorem tax appraisal of Sears’s inventory. After a bench trial, the trial court found in favor of DCAD and upheld the inventory values as appraised by DCAD. In thirteen points of error, Sears challenges the legal and factual sufficiency of the evidence supporting the trial court’s judgment. Sears also challenges, as a matter of law, the trial court’s conclusion that the market value of Sears’s inventory was equal to the…