equal and uniform clause (Texas) · Go Syfert
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equal and uniform clause in Texas

8 Texas opinions name it 3 courts 2005–2025 1 in the last five years

The cases below were cited by Texas courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.

Followed or applied (5)

CaseFollowedCited
Harris County Appraisal District v. United Investors Realty Trustgreen
texapp · 2001 · cited in 3 Texas opinions naming this issue, 2005–2015
2 sentences

2015See Harris County Appraisal Dist. v. United Investors Realty Trust, 47 S.W.3d 648, 653 (Tex.App.-Houston [14th Dist.] 2001, pet. denied) (stating only independent analysis required in equal-and-uniform challenge is adjusting appraised values to put properties on equal footing).

2015United Investors Realty Trust, 47 S.W.3d at 653 .

33
in Re Catherine Tower LLCgreen
texapp · 2018 · cited in 1 Texas opinions naming this issue, 2025–2025
1 sentence

2025See Catherine Tower, 553 S.W.3d at 685–87.

11
Duval County Ranch Co. v. Stategreen
texapp · 1979 · cited in 1 Texas opinions naming this issue, 2016–2016
2 sentences

2016Ranch Co. v. State, 587 S.W.2d 436, 444 (Tex. Civ.

2016Ranch Co. v. State, 587 S.W.2d 436, 444 (Tex. Civ.

11
City of San Antonio v. Pollockgreen
tex · 2009 · cited in 1 Texas opinions naming this issue, 2015–2015
1 sentence

2015See Pollock, 284 S.W.3d at 818 . *191 To explain the basis for our conclusion, we begin by reviewing the portions of the refineries at issue and the experts’ analysis of their equal and uniform value.

11
Anh Cao v. Federal Election Commissiongreen
ca5 · 2010 · cited in 1 Texas opinions naming this issue, 2012–2012
1 sentence

2012To which we now turn: first to the Equal and Uniform challenge; next to Equal Protection; then to Due Process; and finally to the Commerce Clause. 74 Allcat, 356 S.W .3d at 461 n.6 (quoting Love v. Wilcox, 28 S.W .2d 515, 519 (Tex. 1930)). 75 Id. at 463, 470-471 (Tex. 2011). 76 See In re Cao, 619 F.3d 410, 439 (5th Cir. 2010) (en banc) (Jones, C.J., concurring in part and dissenting in part) (internal citation and quotations omitted); see also Scott A. Keller & Misha Tseytlin, Applying Constitutional Decision Rules Versus Invalidating Statutes in Toto, 98 V A .

11

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Texas. Read the followed side critically anyway.

Also cited on this issue (2)

CaseCitedYears
Tarrant Appraisal District v. Colonial Country Club green
texapp · 1989
2 sentences

2008The equal and uniform requirement "does not prevent the reasonable classification of persons and property for taxation." Tarrant Appraisal Dist. , 767 S.W.2d at 234 .

2008The equal and uniform requirement "does not prevent the reasonable classification of persons and property for taxation." Tarrant Appraisal Dist., 767 S.W.2d at 234 .

22008–2008
State v. Federal Land Bank of Houston green
tex · 1959
2 sentences

2016In State v. Federal Land Bank of Houston, the supreme court held that a county’s taxing system of separately assessing severed mineral estates but not separately assessing unsevered mineral estates was illegal under the equal and uniform clause of the Texas constitution. 329 S.W.2d at 848–50; see also Duval Cty.

2016In State v. Federal Land Bank of Houston, the supreme court held that a county’s taxing system of separately assessing severed mineral estates but not separately assessing unsevered mineral estates was illegal under the equal and uniform clause of the Texas constitution. 329 S.W.2d at 848-50 ; see also Duval Cty.

12016–2016

Where else courts name it

TX 8 (2005–2025) NM 3 (2012–2014) OH 3 (1974–2024) TN 3 (1990–2009) MS 2 (1977–1979)

Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.

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