City of Beaumont v. Fertitta

DISSENTING OPINION

WALKER, Justice.

I am unable to agree with the holding that the second sentence of Article VIII, Section 1, of our Constitution leaves the Legislature free to tax or to exempt municipal property which is not used or held for a public purpose. When the authors of our fundamental law intended to allow property to escape taxation, they specifically provided that it should or might be exempt. In some instances the exemption is granted by the Constitution itself. See Article VIII, Sections 1 and 1-b; Article XI, Section 9. Under the provisions of the last mentioned section, “[t]he…