City of Farmers Branch v. AMERICAN HONDA MOTOR CO. INC

GREENHILL, Chief Justice.

This is a companion case to our Cause Number B-5551, City of Farmers Branch v. Matsushita Electric Corp. of America, decided this day. 537 S.W.2d 452. The cases were submitted and argued together in this court.

The Honda warehouse in Farmers Branch stores parts and accessories for Honda automobiles, motorcycles, and outboard motors. The parts and accessories were imported from Japan in sealed sea vans. As in Mat-sushita, Farmers Branch assessed ad valo-rem personal property taxes on these items for the year 1972. Honda declined to pay the tax and brought this suit for…