Texas Supreme Court

West Orange-Cove Consolidated I.s.d., Petitioners v. Felipe Alanis

May 29, 200346 Tex. Sup. Ct. J. 724

Summary

The Texas Supreme Court reversed the lower courts and remanded for further proceedings, holding that the plaintiff school districts have adequately pleaded a claim that the statutory $1.50 maintenance‑and‑operations tax cap forces them to levy a state ad valorem tax prohibited by Article VIII, §1‑e. The Court clarified that to state a violation, plaintiffs must allege that they are compelled to tax at the maximum rate to provide an accredited education (or the constitutionally required general diffusion of knowledge). A dissent argued lack of standing and the majority’s construction of the constitutional provisions, while a concurrence agreed with the judgment but emphasized a narrower pleading requirement.