Cherokee Water Co. v. Gregg County Appraisal District

801 S.W.2d 872 (1990)

CHEROKEE WATER COMPANY, Petitioner,

v.

GREGG COUNTY APPRAISAL DISTRICT, et al., Respondents.

No. C-9052.

Supreme Court of Texas.

December 31, 1990.

William Ikard, Patricia L. Sessa, William W. Kilgarlin, Austin, for petitioner.

Earl Roberts, Jr., Longview, R. Douglas Muir, Austin, for respondents.

OPINION

GONZALEZ, Justice.

This is an appeal of an ad valorem tax dispute. Cherokee Water Company, the taxpayer, challenged the valuation of certain interests in land in Gregg and Rusk Counties for the tax years 1982, 1983, 1985, and 1986. The trial court rendered judgment setting a lower…