Walker v. Appraisal Review Board for the Guadalupe County Appraisal District

OPINION

GARCIA, Justice.

Hiram and Bette Walker, appellants, own approximately 2500 acres of land in Guadalupe County, Texas. The Guadalupe County Appraisal District, appellee, valued appellants’ land for purposes of taxation within a range of $12.00 to $101.00 per acre. These values were based on the “agricultural use” exemptions provided by state law. The Walker’s sued the Appraisal District, contending the entire 2500 acres should be valued at $0.00’s, and therefore not taxable, based on the expenses and improvements incurred in the management of the land. In a trial before the court, the…