William and Mary Higgins v. I. R. Bordages.

Summary

The Texas Supreme Court held that assessments for sidewalk improvements are not taxes within the meaning of the Texas Constitution and therefore a homestead is exempt from forced sale for such assessments. Consequently the district court lacked subject‑matter jurisdiction over the foreclosure suit, the prior judgment was void, and the case of Lufkin v. City of Galveston was overruled.