Legal Opinion
Swearingen v. City of Texarkana
Court of Appeals of Texas
Decided December 20, 1979No. 8746PublishedCited by 20 opinions
1Opinion of the Court
CORNELIUS, Chief Justice.
The single question to be decided in this appeal is whether property owned by the American Baptist Association and operated as a bookstore and publishing house is exempt from ad valorem taxes under Article VIII of the Texas Constitution and statutes enacted by the legislature pursuant thereto.
Texas Constitution, Article VIII, § 2 provides in part that:
“Sec. 2.(a) All occupation taxes shall be equal and uniform upon the same class of subjects within the limits of the authority levying the tax; but the legislature may, by general laws, exempt from taxation . actual…
2Cases cited9 opinions
- River Oaks Garden Club v. City of HoustonTexas Supreme Court · 1963
- Davies v. MeyerTexas Supreme Court · 1976
- San Antonio Conservation Society, Inc. v. City of San AntonioTexas Supreme Court · 1970
- Church v. BullockTexas Supreme Court · 1908
- Laymen's Week-End R.L. of Phila. v. ButlerSuperior Court of Pennsylvania · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- In the Matter of Kelly P. Bradley, Debtor. Kelly P. Bradley v. Pacific Southwest Bank, FsbCourt of Appeals for the Fifth Circuit · 1992
- Aransas County Appraisal Review Board v. Texas Gulf Shrimp Co., Texas Court of Appeals, 13th District1986
- Schwenke v. State, Texas Court of Appeals, 13th District1997
- Grothues v. City of Helotes, Texas Court of Appeals, 4th District (San Antonio)1996
- Bidelspach v. State, Texas Court of Appeals, 5th District (Dallas)1992
15 more not listed; retrieve them via the Exa API.