Shirley Neeley, Texas Commissioner of Education, Appellants v. West Orange-Cove Consolidated Independent…

Summary

The Texas Supreme Court held that local ad valorem school taxes have become a state property tax in violation of Article VIII, section 1‑e of the Texas Constitution, but found no constitutional violation of Article VII, section 1 because the public school finance system is not inadequate, inefficient, or unsuitable. The judgment of the district court was affirmed in part, reversed in part, and remanded for reconsideration of attorney‑fees awards. Justice Brister dissented, arguing the majority overreached and misapplied the efficiency standard.