Jimmy Vinson, Petitioners v. Vic Burgess, Respondents; the Commissioners Court of Ellis County, Texas…

Summary

The Texas Supreme Court held that Section 26.07 of the Texas Property Tax Code is constitutional as applied to counties and does not conflict with Article VIII, sections 1-a and 9 of the Texas Constitution, affirming the appellate court's decision in Winborne and reversing the decision in Vinson. The Court reasoned that the constitutional provisions do not grant exclusive authority to commissioners courts and that the word "shall" in Article VIII, section 9 is directory. Justice Gonzalez dissented, arguing that the statute is unconstitutional.