R Communications, Inc. v. Sharp

We consider the constitutional extent to which a Texas taxpayer may be impeded in challenging a tax. We hold that conditioning a taxpayer’s right to initiate judicial review on the payment of taxes or the posting of a bond equal to twice the alleged tax obligation violates the open courts mandate of the Texas Bill of Rights. Tex. Const, art. I, § 13. Taxes cannot be raised by means that make meaningless our constitutional guarantees.

R Communications sought relief from an assessment for additional sales taxes that resulted from an audit by the Comptroller of Public Accounts. After an…