Texas: Supreme Court citation practice | Citation rule(s)


Examples from Gilbert v. El Paso County Hosp. Dist., 38 S.W.3d 85 (Tex. 2001)

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The Texas Constitution and the Texas Tax Code contain truth-in-taxation provisions that require local government units to tell their taxpayers each year how the next year's property tax rates will compare with the current year's. See TEX. CONST. art. VIII, § 21; TEX. TAX CODE § 26.04. As part of this taxpayer notice, taxing units must show how much money, if any, they estimate that they will have left over from previous years' maintenance and operations and debt service funds. See TEX. TAX CODE § 26.04(e)(2). We must decide whether this disclosure requirement covers only property taxes left over in these funds, or whether it also covers revenues accumulated from other sources.

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The El Paso Hospital District operates R.E. Thomason General Hospital in El Paso. Constitutionally and by statute, the District has "full responsibility for furnishing medical and hospital care for indigent and needy persons residing in the district." TEX. HEALTH & SAFETY CODE § 281.046; see also TEX. CONST. art. IX, § 4. To discharge this responsibility and to perform its other functions, the District is authorized to assess a tax on property in the District. See TEX. CONST. art. IX, § 4. In addition to property taxes, the District receives money from paying patients, its cafeteria, and Medicaid.

The District participates in the Medicaid Disproportionate Share Program, which provides extra revenue to hospitals that serve a high proportion of indigent patients. See 1 TEX. ADMIN. CODE § 355.8065(a). This revenue is significant to the District; in 1997, the District received almost as much in Disproportionate Share ("Dispro") Funds as it received in property taxes. n1 The District must use Dispro revenues to serve poor patients, but the parties agree that this requirement is the only relevant limit on the District's use of Dispro money.

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The Tax Code authorizes the taxing unit to adopt a rate for each fiscal year that is high enough to pay its debts and to meet its maintenance and operation needs. See id. § 26.05(a). Depending on the unit's debts, service plans, and accumulated surplus or deficit, this rate may be lower than, higher than, or equal to the previous year's rate. See Texas Co. v. Panhandle Indep. Sch. Dist., 72 S.W.2d 957, 959 (Tex. Civ. App.--Amarillo 1934, writ ref'd) (holding overall tax levy, within statutory limits, to be a discretionary matter for the taxing authority). If the unit wishes to adopt a rate higher than either the effective tax rate or the rollback tax rate, however, the taxing unit must hold a public hearing before adopting it. See TEX. TAX CODE § 26.05(d). Moreover, in a special election after the taxing unit has adopted the annual tax rate, voters can cut taxes back to the rollback tax rate, perhaps forcing the taxing unit to alter its plans. See id. § 26.07; Vinson v. Burgess, 773 S.W.2d 263 (Tex. 1989).

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Tex. R. App. P. 38, http://www.txcourts.gov/media/514722/TRAP_2014_01_01.pdf.

Rule 38. Requisites of Briefs

38.1. Appellant's Brief

The appellant’s brief must, under appropriate headings and in the order here indicated, contain the following:

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(c) Index of Authorities. The brief must have an index of authorities arranged alphabetically and indicating the pages of the brief where the authorities are cited.

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(i) Argument. The brief must contain a clear and concise argument for the contentions made, with appropriate citations to authorities and to the record.

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(k) Appendix in Civil Cases.

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(2) Optional Contents. The appendix may contain any other item pertinent to the issues or points presented for review, including copies or excerpts of relevant court opinions, laws, documents on which the suit was based, pleadings, excerpts from the reporter’s record, and similar material. Items should not be included in the appendix to attempt to avoid the page limits for the brief.

Note:

While there is no required citation form statewide, several Texas appellate courts require citation in accordance with the Texas Rules of Form, published by the Texas Law Review.