MUNICIPAL CORPORATIONS - CONSTITUTIONAL LAW-EXEMPTION OF HOMESTEADS FROM TAXATION FOR STATE PURPOSES

Authors

Hobart Taylor, Jr., University of Michigan Law SchoolFollow

Abstract

A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for "state purposes." Held, a homestead is taxable under the constitution for all purposes other than state purposes and taxing units other than the state gain no authority to exempt a homestead from local taxation by virtue of the amendment of 1933. City of Wichita Falls v. Cooper, (Tex. Civ. App. 1943) 170 S.W. 777.

Recommended Citation

Hobart Taylor, Jr., MUNICIPAL CORPORATIONS - CONSTITUTIONAL LAW-EXEMPTION OF HOMESTEADS FROM TAXATION FOR STATE PURPOSES, 42 Mich. L. Rev. 326 (1943).
Available at: https://repository.law.umich.edu/mlr/vol42/iss2/10