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LAMPSON v. CITY OF BEAUMONT

No. 09-84-324-CV.

687 S.W.2d 788 (1985)

Nicholas V. LAMPSON, et al., Appellants, v. CITY OF BEAUMONT, Appellee.

Court of Appeals of Texas, Beaumont.

February 21, 1985.

Attorney(s) appearing for the Case

Tanner T. Hunt, Jr., Lavon Jones, Beaumont, Michael Baker, Thad Heartfield, Beaumont, for appellants.

Lane Nichols, City Atty., Beaumont, Kenneth Wall, Houston, for appellee.

OPINION

BROOKSHIRE, Justice.

This appeal involves the construction of the "Texas Tax Increment Financing Act of 1981", TEX.REV.CIV.STAT.ANN. Art. 1066e (Vernon Pamph.Supp.1985) (hereinafter the Act of 1981). Appellee filed a petition for a declaratory judgment against several taxing agencies. Appellee sought a judicial determination as to whether the "tax increment base" for the reinvestment zone was to be figured on the "total appraised value of...

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