The Texas Supreme Court Interprets Use-Value Assessment Provisions of Article VIII, § l-d of the Texas Constitution

Date

1977

Journal Title

Journal ISSN

Volume Title

Publisher

Texas Tech Law Review

Abstract

Examines Texas Supreme Court decision, Gragg v. Cayuga Independent School District. In Gragg, the Cayuga Independent School District brought suit to collect delinquent ad valorem land taxes for the years 1971, 1972, and 1973. Gragg's defense to the collection was that the denial of an agricultural use designation for his land, as provided for by Article VIII, § 1-d(a) of the Texas Constitution, 2 was contrary to law. The trial court found for the school district, and the Tyler Court of Civil Appeals affirmed.3 The Texas Supreme Court affirmed the judgment for the school district because Gragg had not discharged his burden of properly proving that his land was entitled to an agricultural use designation.

Description

Keywords

Property tax, Ad Valorem tax, Use-value assessment, Texas Constitution, Article VIII, § 1-d, Cayuga Independent School District, Gragg v. Cayuga Independent School District, Case note

Citation

8 Tex. Tech L. Rev. 734