Court Opinion

ID: 9774208
Source: CourtListenerOpinion
Date Created: 2023-08-29 18:11:34.070437+00
Date Added: 2024-06-11T07:32:03.411729
License: Public Domain

MOTION FOR REHEARING ON A CAUSE
In motions for rehearing, El Paso Independent School District and El Paso Community College seek clarification of our July 16,1986 opinion holding the Tax Increment Financing Act, article 1066e, constitutional. Our opinion reversed the judgment of the court of appeals and remanded the cause to that court. — S.W.2d-. The school districts raised several points of error before the court of appeals. The court of appeals, after considering only three points of error, held the Act unconstitutional. 698 S.W.2d 248. Therefore, we remanded the cause to the court of appeals to address those points not considered. The points sustained by the court of appeals are:
Point 1: The El Paso ordinance was unconstitutional because ad valorem tax revenues of the school district were pledged to be used for non-educational purposes.
Point 2: The El Paso ordinance was unconstitutional because ad valorem tax revenues of the school district could not be pledged or used without .the consent, and against the express direction, of the respective boards of trustees.
Point 3: The El Paso ordinance was unconstitutional because the school districts were not “political subdivisions” within the meaning of article VIII, section lg(b).
In reversing the court of appeals we wrote primarily on Point 3 above. Thus, the school districts question whether our opinion eliminates Points 1 and 2 from reconsideration on remand. It does. By holding that school districts are political subdivisions, we held that school district ad valorem tax revenues are within the domain of the El Paso Tax Increment Financing plan. Therefore, the Texas Constitution is not offended if such funds are used for non-educational purposes (Point 1) and without the consent of the boards of trustees (Point 2). Tex. Const.Ann. art. VIII § l-g(b). Accordingly, the motions for rehearing by El Paso Independent School District, El Paso Community College, the Attorney General, and the City of El Paso are overruled.