Ltd. v. Williamson County Appraisal District

I concur with Part II of the Court’s opinion concerning standing. However, for the reasons set forth in its opinion, I agree with the court of appeals that section 23.51(1) of the Texas Tax Code is unconstitutional. 905 S.W.2d 289.

As the Court acknowledges, article VIII, sections 1(a) and 1(b) of the Texas Constitu*664tion require that taxation shall be equal and uniform and that land shall be taxed in proportion to its value. In order to deviate from this norm, the Legislature submitted a constitutional amendment, article VIII, section 1-d-l, to the voters. According to the legislative history…