CONLEE SEED COMPANY v. City of Waco

OPINION

McDONALD, Chief Justice.

This is a suit brought by the City of Waco and Waco Independent School District, to collect delinquent taxes on personal property of Conlee Seed Company for the year 1963. The trial court, without a jury, entered judgment for plaintiffs against defendant for the taxes, penalty and interest.

Defendant appeals, contending the trial court erred in refusing to hear testimony offered by defendant regarding the fair market value of its property, rendered and assessed for taxation for the year 1963, by the Tax Assessor-Collector.

Defendant had a seed business located in…