Texas Court of Appeals, 5th District (Dallas) August 9, 2000, 05-99-00480-CV (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.