Carrollton-Farmers Branch Independent School District, Appellants v. Edgewood Independent School District…

Summary

The Texas Supreme Court held that Senate Bill 351 violates the Texas Constitution by imposing a state ad valorem tax prohibited by Article VIII, §1‑e and by levying an ad valorem tax without voter approval prohibited by Article VII, §3. The Court invalidated the statute’s tax scheme and remanded for further proceedings, applying the decision prospectively. Separate opinions dissent from the majority’s prospective relief and from the holding that the tax scheme is unconstitutional.