Kyle v. Stone (699 S.W.2d 578, 1985)

BLEIL, Justice.

Henry C. Kyle appeals the denial of an injunction sought to prevent the collection of excessive ad valorem taxes levied by the city of San Marcos. Finding that the City of San Marcos is not required to include the entire budget surplus from the previous fiscal year in computing its ad valorem tax rate for the ensuing year, we affirm.

In 1983, the San Marcos city council adopted a budget and passed an ad valorem tax ordinance fixing the tax rate to fund the budget at 68