Harris County Water Control & Improvement District No. 84 v. Hornberger

WARREN, Justice.

This is an appeal from a judgment refunding the total amount paid by appellees on a “benefit basis line” tax assessed and collected by appellants for the years 1973, 1974 and 1975. 1

Appellees own land situated within the water district. In 1973, appellant Water District assessed a “benefit basis” tax on landowners within the district. Under protest, appellees paid the tax for the years 1973 and 1974. In 1975, appellees filed suit alleging and seeking a declaration that the benefit basis line taxes assessed for the years 1973 and 1974 were void, excessive, illegal and…