Commerce Independent School District v. Hampton

DICKENSON, Justice.

Charles Hampton sued Commerce Independent School District, City of Commerce, Commerce Water District, their tax collector and their tax collection lawyers. Hampton owns the post office building in Commerce, Texas, and he sought relief from the “Authorized Collection Expense” which defendants added to the 1974 ad va-lorem taxes on that property. Hampton’s lawsuit, as shown by his pleadings and his brief, challenges the “Authorized Collection Expense” ordinances of the taxing authorities as not being authorized by the Texas Constitution and as involving a scheme of tax…