City of El Paso v. El Paso Community College District

CAMPBELL, Justice.

The City of El Paso and the Attorney General of Texas seek declaratory judgment that the Tax Increment Financing Act, article 1066e, which allows the creation of reinvestment zones, is constitutional. The trial court held the Act constitutional. The court of appeals reversed the trial court’s judgment and held the Act unconstitutional as applied to the El Paso Independent School District and Community College District. 698 S.W.2d 248. We reverse the judgment of the court of appeals.

The Tax Increment Financing Act was passed in 1981. Tax increment financing is designed to aid…