OPINION
This is a companion case to
Crystal City Independent School District v. Wagner,
This suit was brought by a number of plaintiffs to enjoin the collection of certain portions of the 1978 tax rolls of the Crystal City Independent School District. In the trial court the plaintiffs 1 sought: (a) a declaratory judgment that the tax scheme and the valuations made pursuant thereto were fundamentally illegal and void; (b) a writ of mandamus compelling the school district to accept the amounts tendered as a basis for plaintiffs’ valuations; (c) as to the five plaintiffs who sought Agricultural Use Valuations, that taxes be based upon 60% of the productive value under Agricultural Use Valuation; and (d) any further relief to which plaintiffs might be entitled.
Both plaintiffs and defendant filed motions for summary judgment. The trial court overruled defendant’s motion for summary judgment. The court granted plaintiffs’ motion for summary judgment, and decreed that as to those plaintiffs whosе property did not qualify for the Agricultural Use Valuation, the tax liability would be the market value testified to by plaintiffs before the Board of Equalization, but that as to those persons who recеived the Agricultural Use Valuation the value of the property would be based upon an assessment ratio of 60% of the productive value. From this judgment, the school district has perfectеd an appeal.
In reviewing an order granting a motion for summary judgment, all conflicts in evidence are disregarded, and the evidence which tends to support the position of the party opposing the motion is accepted as true.
Parrot v. Garcia,
By its points of error, appellant complains that the trial court erred (a) in not granting appellant’s motion for summary judgment, (b) in granting appellees’ motion for summary judgment because there are genuine issues of fact, and (c) in granting a judg *75 ment that does not set out the specific relief given to a named appellee.
The district’s motion was based upon the pleadings and upon the affidavit of Matiana Tapia, the district’s tax assessor-collector. Such affidavit stated that the Board of Equalization first met June 27, 1978, and that the plaintiffs were present either in person or by attorney; that no action was taken at that initial meeting; that plaintiffs were notified by certified mail of a subsequent meeting held July 20, 1978 (said letters dated July 15,1978, addressed to six attorneys were attached to the affidavit); that notices of the meeting were posted (said notices were attached to the affidavit); that at the July 20, 1978, meeting the Board of Equalization reviewed the tax rolls аnd heard sworn testimony in support of those assessments; that plaintiffs were notified of the action of the Board by letter to their attorneys July 27,1978; that plaintiffs were notified as to the reason sоme agricultural exemptions were rejected; that plaintiffs were notified they could contest the valuations at a meeting being held August 3, 1978; that notice of this meeting was posted; that a meeting was held August 18,1978, which complied with the open meeting law, at which the Board completed its work and the tax rolls approved; that tax notices were sent to plaintiffs October 1, 1978; that thоse taxpayers who did not receive agricultural exemptions did not receive them because they did not timely file application or did not properly complete the еxemption.
The motion for summary judgment filed by taxpayers was accompanied by the affidavit of Edward Kliewer, attorney for taxpayers. He stated that he appeared on behalf of the plaintiffs at the Board meetings held on June 27, 1978, and August 3, 1978; that all plaintiffs appeared either in person or by attorney at these two meetings and protested the valuation placed on their properties; that the only notices of the July 20,1978, Board meeting were the letters of July 15, 1978, attached to Matiana Tapia’s affidavit; that neither the taxpayers nor attorney appeared at the July 20, 1978, meeting; that no testimony was offered at the June 27, 1978, or August 3, 1978, meetings to refute the values at which taxpayers had rendered their property; that no notice оf action taken by the Board was received until taxpayers received their tax statements; that taxpayers who were granted the agricultural exemption were taxed upon the basis of 100% of the productive value rather than the 60% assessment ratio; that taxpayers tendered what they assert to be the fair assessed valuation.
Appellant’s contention that thе trial court erred in not granting its motion for summary judgment is without merit. It is clear from the record before us that there are a number of issues including (a) sufficiency of notice, (b) increasing the valuation of property without hearing sworn testimony concerning the proper valuation of the property, and (c) assessing agricultural use valuation at full value when all other property wаs assessed at 60% of market value, which precludes appellant from receiving a summary judgment, either as a matter of law, or because of disputed issues of fact.
With regard to sufficiеncy of notice it is well settled that a taxpayer is entitled to notice and an opportunity to be heard before the taxing authority can raise valuations placed by the taxрayer upon his property.
City of Arlington v. Cannon,
*76
App.—Austin 1975, writ ref’d n. r. e.);
Seguin Independent School District v. Blumberg,
With regard to agricultural use valuation, Seсtion 1 of Article VIII of the Texas Constitution provides that all taxes shall be equal and uniform. It is undisputed that property which qualified for agricultural use exemption was assessed at full value while all other property was assessed at 60% of market value. The application of unequal assessment ratios by a taxing authority has been held to violate the constitutional provisiоn above.
See Lively v. Missouri, Kansas & Texas Railway Co.,
The school district argues that the trial court’s judgment should have been rendered without prejudice to its rights to reassess and value the property in accordance with the law. We agree.
See Republic Insurance Co. v. Highland Park Independent School District,
By one point of error the school district contends that the judgment failed to spеcify the specific relief given to a named plaintiff. This same point was raised in Wagner, the companion case, and we adhere to our holding and reasoning therein in overruling this point.
This court in Wagner discusses most of the problems here involved and reference is here made to our opinion in that case for other applicable authorities therein cited, and for alPother рertinent purposes.
A more difficult question is presented as to the propriety of the trial court’s granting appellee’s motion for summary judgment. 2 This court in Wagner, in a basically similar case, legally and fаctually, affirmed the trial court’s summary judgment in favor of those plaintiffs who were granted the agricultural use valuation, but the summary judgment of the trial court in favor of those plaintiffs who did not qualify for the agricultural use valuation was reversed and the cause remanded to the trial court for further proceedings not inconsistent with the opinion therein rendered.
After a careful review of the record, our opinion in Wagner, and the applicablе authorities, we see no reason to distinguish this case from Wagner or to reach a different result. We have concluded that Wagner is here controlling, and we reach the same result as in Wagner.
The judgment of the trial court in favor of those plaintiffs who were granted the agricultural use valuation is affirmed. The judgment of the trial cоurt in favor of those plaintiffs who did not qualify for the agricultural use valuation is reversed and the cause remanded for further proceedings not inconsistent with this opinion and the opinion handеd down by this court in Warner.
Notes
. A number of taxpayers subsequently intervened. All references to the plaintiffs include the intervenors.
. Appellant asserts that the court erred in granting appellee’s mоtion for summary judgment because:
a. Appellant’s tax levy for the year 1978 was properly made;
b. The tax plan for the year 1978 had gone into effect when this suit was filed and appellees failed to show substantial injury;
c. Valuations were properly made at the Board of Equalization meetings of which Ap-pellees had notice and such valuations were supported by sworn testimony;
d. Appellant was not given the opportunity to reassess;
e. Appellees failed to allege or prove a tender of taxes under their own valuations.