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Texas Constitution:Article VIII, Section 1 (view source)
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* ''In re Nestle USA, Inc.'', 387 S.W.3d 610, [https://scholar.google.com/scholar_case?case=4452648191696463516#p623 623] (Tex. 2012) ("Nestle argues that no classification or differentiation in the application of the franchise tax, unrelated to the value of the privilege of doing business in Texas, is permitted by the Equal and Uniform Clause. While we agree that a classification in a tax must be related to the object of the tax, we believe that the Legislature must have discretion . . . . This is especially true when the object of the tax—occupations or the privilege of doing business in the state—is not easily or exactly valued. 'There is always a presumption of constitutional validity with regard to legislation and it is especially strong in respect to statutes relating to taxation.'") | * ''In re Nestle USA, Inc.'', 387 S.W.3d 610, [https://scholar.google.com/scholar_case?case=4452648191696463516#p623 623] (Tex. 2012) ("Nestle argues that no classification or differentiation in the application of the franchise tax, unrelated to the value of the privilege of doing business in Texas, is permitted by the Equal and Uniform Clause. While we agree that a classification in a tax must be related to the object of the tax, we believe that the Legislature must have discretion . . . . This is especially true when the object of the tax—occupations or the privilege of doing business in the state—is not easily or exactly valued. 'There is always a presumption of constitutional validity with regard to legislation and it is especially strong in respect to statutes relating to taxation.'") | ||
* ''Texas Boll Weevil Eradication Foundation v. Lewellen'', 952 S.W.2d 454, [https://scholar.google.com/scholar_case?case=14712011369692053572#p462 462] (Tex. 1997) (" | * ''Texas Boll Weevil Eradication Foundation v. Lewellen'', 952 S.W.2d 454, [https://scholar.google.com/scholar_case?case=14712011369692053572#p462 462] (Tex. 1997) ("Here, the growers do not argue that the Foundation's assessments exceed the amount needed for eradication. Rather, they argue that eradication of the boll weevil does not constitute 'regulation of the cotton industry' for purposes of applying the primary purpose test. We disagree. Texas is and has long been the nation's leading cotton producer. . . . We hold that eradication of the boll weevil is a proper subject for regulation by the State pursuant to its police power. Because the Foundation’s assessments are levied in an amount needed to fund the eradication programs, and are used for that purpose, we hold that they are regulatory fees, not occupation taxes.") | ||
* ''Enron Corp. v. Spring I.S.D.'', 922 S.W.2d 931, [https://scholar.google.com/scholar_case?case=17322703382744090038#p936 936-37] (Tex. 1996) (citations omitted) ("It provides only that value is to be 'ascertained as may be provided by law.' We conclude that the Legislature may constitutionally draw distinctions in the manner in which market value of property is determined for ad valorem tax purposes, as long as the classifications . . . . The requirements of uniformity and equality under section 1(a) of article VIII of the Texas Constitution and those under the Fourteenth Amendment to the United States Constitution are similar. Accordingly, decisions examining the constitutionality of classifications for tax purposes under the Fourteenth Amendment can offer guidance.") | * ''Enron Corp. v. Spring I.S.D.'', 922 S.W.2d 931, [https://scholar.google.com/scholar_case?case=17322703382744090038#p936 936-37] (Tex. 1996) (citations omitted) ("It provides only that value is to be 'ascertained as may be provided by law.' We conclude that the Legislature may constitutionally draw distinctions in the manner in which market value of property is determined for ad valorem tax purposes, as long as the classifications . . . . The requirements of uniformity and equality under section 1(a) of article VIII of the Texas Constitution and those under the Fourteenth Amendment to the United States Constitution are similar. Accordingly, decisions examining the constitutionality of classifications for tax purposes under the Fourteenth Amendment can offer guidance.") | ||