GNB, INC. v. COLLIN COUNTY APPRAISAL DIST.

No. D-4386.

874 S.W.2d 659 (1994)

GNB, INC., Petitioner, v. COLLIN COUNTY APPRAISAL DISTRICT, Respondent.

Supreme Court of Texas.

Rehearing Overruled May 11, 1994.


Attorney(s) appearing for the Case

George Walter McCool, Austin, for petitioner.

Judith A. Knies, Russell R. Graham, Austin, for respondent.


PER CURIAM.

Recently in H.L. Farm Corp. v. Self, 1994 WL 178885 (Tex.1994), we held that Texas Tax Code § 23.56(3) violates article I, section 3 of the Texas Constitution. Section 23.56(3) provides that land is ineligible for appraisal as open-space land if it—

is owned by a corporation, partnership, trust, or other legal entity if the entity is required by federal law or by rule adopted pursuant to federal law to register its ownership...

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