Vinmar International LLC has taken legal action against the Harris Central Appraisal District (HCAD), challenging the appraisal of its inventory for tax purposes. The complaint was filed by Vinmar International LLC in the District Court of Harris County, Texas, on November 15, 2024, naming HCAD as the defendant.
The dispute centers around an inventory of polymers and plastic resins owned by Vinmar International LLC as of January 1, 2024. This inventory was in transit within interstate and foreign commerce, which Vinmar argues should exempt it from local property taxation under the United States Constitution. However, HCAD appraised this inventory at a substantial value for taxation purposes, specifically listing it with Property ID No. 2356258 and assigning it a value of $5,580,355 after a review by the Harris County Appraisal Review Board (ARB).
Vinmar International initially contested this valuation through a notice of protest with the ARB. They argued that HCAD failed to apply exemptions related to interstate and foreign commerce as mandated by constitutional law. Despite their efforts, the ARB denied their protest, prompting Vinmar to appeal this decision in court. According to Vinmar's filing, "The denial of these constitutionally mandated exemptions by HCAD violates Plaintiff's rights to Due Process of Law and the Equal Protection of the Law required by the United States Constitution."
In their lawsuit, Vinmar seeks several forms of relief from the court. They request a judgment that would adjust the property's taxable value according to legal requirements and confirm its exemption from taxation based on interstate and foreign commerce clauses. Additionally, they seek recognition that HCAD's actions infringed upon their constitutional rights and demand corrective measures to ensure equal treatment under Texas Tax Code Section 42.24(2). Furthermore, they are asking for reimbursement of all costs incurred during this appeal process under Section 42.07 of the Texas Tax Code.
Representing Vinmar International LLC are attorneys John Brusniak (State Bar No. 03261500), Tracy M. Turner (State Bar No. 24076743), and Kendal L. Carnley (State Bar No. 24129376) from Brusniak Turner Fine LLP based in Dallas, Texas. The case is filed under Case ID: 2024-80973 in Harris County's District Court number 127.