R COMMUNICATIONS, INC. v. SHARP

No. D-3058.

875 S.W.2d 314 (1994)

R COMMUNICATIONS, INC. f/k/a R N Communications, Inc., Petitioner, v. Honorable John SHARP, Comptroller of Public Accounts, Respondent.

Supreme Court of Texas.

Decided April 28, 1994.

Rehearing Overruled June 8, 1994.


Attorney(s) appearing for the Case

Mark H. How, Dallas, for petitioner.

Gregory E. Perry, Dan Morales, William E. Storie, Austin, for respondent.


DOGGETT, Justice, delivered the opinion of the Court, in which all JUSTICES join.

We consider the constitutional extent to which a Texas taxpayer may be impeded in challenging a tax. We hold that conditioning a taxpayer's right to initiate judicial review on the payment of taxes or the posting of a bond equal to twice the alleged tax obligation violates the open courts mandate of the Texas Bill of Rights. Tex. Const. art. I, § 13. Taxes cannot be raised by means...

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