The Texas Supreme Court Interprets Use-Value Assessment Provisions of Article VIII, § l-d of the Texas Constitution
Date
1977
Authors
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