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ALEXANDER RANCH v. CENT. APPRAISAL DIST.

No. 11-86-192-CV.

733 S.W.2d 303 (1987)

ALEXANDER RANCH, INC. and Wendylou Ranch, Inc., Appellants, v. CENTRAL APPRAISAL DISTRICT OF ERATH COUNTY et al., Appellees.

Court of Appeals of Texas, Eastland.

Rehearing Denied June 18, 1987.

Attorney(s) appearing for the Case

Richard D. Coan, Coan & Shell, P.C., Stephenville, for appellants.

Brian E. Brown, Calame, Linebarger & Graham, Austin, for appellees.

OPINION

McCLOUD, Chief Justice.

The principal issue in this case is whether or not TEX.TAX CODE ANN. sec. 23.56(3) (Vernon 1982) violates the Equal Protection Clause of the fourteenth amendment to the United States Constitution. Section 23.56(3) excludes from appraisal as open-space land real property owned by a corporation controlled by nonresident aliens.

Alexander Ranch, Inc. and Wendylou Ranch, Inc. filed a petition for review in the district...

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