Court Opinion

ID: 9679874
Source: CourtListenerOpinion
Date Created: 2023-08-24 07:11:52.475539+00
Date Added: 2024-06-11T18:17:22.691507
License: Public Domain

GONZALEZ, Justice,
concurring and dissenting.
I concur with Part II of the Court’s opinion concerning standing. However, for the reasons set forth in its opinion, I agree with the court of appeals that section 23.51(1) of the Texas Tax Code is unconstitutional. 905 S.W.2d 289.
As the Court acknowledges, article VIII, sections 1(a) and 1(b) of the Texas Constitu*664tion require that taxation shall be equal and uniform and that land shall be taxed in proportion to its value. In order to deviate from this norm, the Legislature submitted a constitutional amendment, article VIII, section 1-d-l, to the voters. According to the legislative history of this amendment, its purpose was to “[p]rovide for an alternative valuation of land devoted to farming, ranching, or timber production_” House Comm, on Constitutional Amendments, Bill Analysis, H.J.R. 1, § 2, 65th Leg., 2d C.S. (1978). The ballot submitted to the voters for approval described the proposed amendment as: “The constitutional amendment providing for tax relief for residential homesteads, elderly persons, disabled persons and agricultural land_” H.J.R. 1, CONFERENCE Committee REPORT, 65th Leg., 2d C.S. (1978). There was absolutely no mention of ecological laboratories in any promotional materials or in news stories or in editorials at the time the amendment’s passage was being promoted. Voters were kept completely in the dark that property with only indirect agricultural purposes, such as ecological laboratories, would qualify for favorable tax treatment.
The Court is swayed by the fact that the appraisal district “appraised Nootsie’s property based upon its productive capacity for eleven years before abruptly deciding that the statute was unconstitutional....” 925 S.W.2d 663. This fact is irrelevant to the question of whether the Legislature has authorized something which the Constitution prohibits. Equitable estoppel and laches have no bearing on the question.
In conclusion, the voters who ratified article VIII, section 1-d-l of the Texas Constitution have been deceived. They were told one thing and the Legislature did another. The Legislature gave favorable tax treatment to a company that does not operate a farm or ranch of any kind in connection with its ecological laboratory, and raises no crops or animals for human or animal consumption. Is it any wonder that people become cynical and disillusioned with government?