In HL Farm Corp. v. Self, 877 S.W.2d 288 (Tex. 1994), the supreme court held that a Texas statute denying an open-space land designation to land owned by a nonresident alien violated the equal protection clause of the Texas Constitution. Id. at 292.
In applying rational-basis review, the supreme court concluded that the government's purpose of preserving open-space land was based upon use of land, and not ownership of land. Id.
According to the court, "a 'foreign corporation' owned by a nonresident alien may contribute to the preservation of open-space land as well as any Texas individual or legal entity." Id.
Thus, the court reasoned that no rational basis existed for denying an open-space land designation to a foreign corporation owned by a nonresident alien. Id.