Texas Court of Appeals, 1st District (Houston) September 17, 2009, 01-08-00190-CV (Briggs Equipment Trust v. Harris County Appraisal District)

OPINION

SHERRY RADACK, Chief Justice.

This is an appeal from a take-nothing judgment against Briggs Equipment Trust (“Briggs”) in an ad valorem tax valuation case. In several related issues on appeal, Briggs contends the trial court erred by improperly applying section 23.1241(a)(8) of the Tax Code in determining the taxable value of Briggs’s heavy equipment inventory.