Legal Opinion
Hidalgo County Appraisal District v. Engfar N.V.
Court of Appeals of Texas
Decided June 23, 1988No. 13-87-241-CVPublishedCited by 2 opinions
1Opinion of the Court
OPINION
UTTER, Justice.
Engfar N.V. and Manfar N.V., Engfar-Manfar, brought suit against the Hidalgo County Appraisal District and the Hidalgo County Appraisal Review Board, HCAD, to appeal HCAD’s denial of their applications for open-space agricultural land appraisals as provided by Tex.Tax Code Ann. ch. 23, subch. D (Vernon 1982). The trial court held that the application of Tex.Tax Code Ann. § 23.56(3) (Vernon 1982),1 Land Ineligible for Appraisal as Open-Space Agriculture Land, to Engfar-Manfars’ property was violative of U.S. Const, art. VI, cl. 2 (supremacy clause) because it violated the…
2Cases cited23 opinions
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Louisiana Pub. Serv. Comm'n v. FCCSupreme Court of the United States · 1986
- Ray v. Atlantic Richfield Co.Supreme Court of the United States · 1978
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
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