Enron Corp. v. Spring Independent School District

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that the Legislature may constitutionally draw distinctions in the manner in which market value of property is determined for ad valorem tax purposes
• stating that appellate courts defer to Legislature’s determinations of statute’s wisdom or expedience
• explaining tax scheme had been held unconstitutional when certain property was taxed on 100% of its value while other property was taxed at 66⅜ % of its value
• explaining tax scheme had been held unconstitutional when certain property was taxed on 100% of its value while other property was taxed at 66 ⅔ % of its value
• \We have further held that section 1 of article VIII of our Constitution requires 'value' for ad valorem purposes to be based on the reasonable market value of the property.\
• \Texas courts have held that taxation is `equal and uniform' when no person or class of persons in the same territory is taxed at a higher rate than other persons on the same property in the same district .\

Source: CourtListener parenthetical corpus (CC0).