HL Farm Corp. v. Self

Preservation of the “family farm” is not the purpose of article VIII, section 1-d-l of the Texas Constitution. Contrary to the assertion of the majority, Gragg states:

The provision also has the salutary purpose of encouraging not only that agricultural and ranch land be continued in production but that farmers and ranchers remain in the business of such production.1

*377Moreover, section 28.56 of the Texas Tax Code does not deny the tax benefits of agricultural use to domestic corporations,2 It is agricultural production — the business of farming and ranching, that is encouraged, not family…