American Bank & Trust Co. v. Dallas County

GUITTARD, Chief Justice.

The tax assessments involved in this suit have been declared illegal by the Supreme Court of the United States. American Bank and Trust Co. v. Dallas County, 463 U.S. 855, 103 S.Ct. 3369, 77 L.Ed.2d 1072 (1983). The principal question now presented on remand from that court is whether a taxpayer is entitled to injunctive relief from an illegal assessment without proof that a proper assessment based on true market value would result in a lower tax on the property in question. We hold that even though the illegality results from disregard of a federal statute, the ease…