Port Isabel/South Padre Island Taxpayers Ass'n v. South Padre Island

OPINION

DORSEY, Justice.

This is an appeal from the dismissal of a suit for declaratory judgment for failure to present a justiciable controversy. Appellants are taxpayers of appellee, the municipality of South Padre Island. Other appel-lees are the Mayor, members of the Board of Aldermen, and the City Manager. As the issues are common to all appellees, they will be referred to collectively as the municipality or town.

Appellants filed a petition demanding a tax roll back election, pursuant to Tex.Tax Code Ann. § 26.07 ^Vernon 1982), as a result of the municipality’s decision to raise taxes in…