Plexchem International, Inc. v. Harris County Appraisal District

OPINION

In this ad valorem tax case, the trial court rendered summary judgment for Plexchem, holding that the Harris County Appraisal District’s (HCAD) tax assessment on Plex-chem’s goods was unconstitutional. The court of appeals reversed and remanded. 1995 WL 505962. Both parties appealed by application for writ of error to this Court. HCAD, in its application, claims that the court of appeals erred by concluding that HCAD did not preserve error on its argument that Plexchem failed to exhaust administrative remedies. We agree that the court of appeals erred on this issue, and we therefore…