Klitgaard v. Gaines

SHANNON, Justice.

This appeal involves the construction and application of Vernon’s Ann.St.Tex. Const, art. 8, Section 1-d, 1 which, in general, establishes a standard of assessment for ad valorem tax purposes, other than market value, for land designated for agricultural use.

Appellees, Taylor Gaines and wife, Inez Gaines, filed suit in the District Court of Travis County against appellants, 2 Jack Klitgaard, Tax Assessor-Collector for the City of Austin, the City of Austin, and the Austin Independent School District to enjoin them from assessing or collecting ad valorem taxes on any basis…