Vinson v. Burgess

SPEARS, Justice.

In this consolidated appeal the sole issue presented is whether section 26.07 of the Texas Property Tax Code is constitutional as applied to counties. Subsection (a) of section 26.07 provides:

If the governing body of a taxing unit other than a school district adopts a tax rate that exceeds the rollback tax rate calculated as provided by Section 26.04 of this code, the qualified voters of the taxing unit by petition may require that an election be held to determine whether or not to reduce the tax rate adopted for the current year to the rollback tax rate calculated as provided…