HL Farm Corp. v. Self

in which PHILLIPS, Chief Justice, and GONZALEZ, HECHT, CORNYN, GAMMAGE and SPECTOR, Justices, join.

We grant Petitioner’s motion for rehearing, overrule Respondents’ motion for rehearing, withdraw our prior opinion and judgment, and substitute the following in its place.

This case presents the issue whether section 23.56(3) of the Texas Tax Code violates section 3 of article I of the Texas Constitution because it impermissibly discriminates against a Virginia corporation whose majority interest is owned by a nonresident alien. H.L. Farm Corporation (H.L. Farm) filed this action contesting the…