Gragg v. Cayuga Independent School District

The Court here writes upon the meaning of the words which require that the agricultural use—of the land being valued for taxation—be “a business venture for profit, which business is the primary occupation and source of income of the owner.” I differ with the opinion in two respects: its holding that gross income is the basis of comparison of the landowner’s occupations, and its holding that each non-agricultural business is to be compared separately with the landowner’s total agricultural business.

The agricultural land assessment provision of the Texas Constitution was original*871ly designed in…