Parker v. White

BILL BASS, Justice.

This is an appeal from a judgment granting Appellee’s application for writ of mandamus. The trial court’s judgment required the Panola County Commissioners Court to hold a tax rollback election. We reverse the judgment of the trial court.

On August 23, 1988, the Commissioners Court of Panola County adopted a tax rate of .354 per $100 of assessed property value to fund county operations for the calendar year 1989. The adopted tax rate exceeded the rollback tax rate, triggering the right of citizens to petition the Commissioners Court to hold a rollback election to allow…