Art. 8 sec. 1 Equality and Uniformity of Taxation; Taxation of Property in Proportion to Value; Occupation and Income Taxes; Exemption of Certain Tangible Personal Property and Small Mineral Interests From Ad Valorem Taxation; Valuation of Residence Homesteads for Tax
Art. 8 sec. 1-a County Tax Levy for Roads and Flood Control
Art. 8 sec. 1-b Residence Homestead Tax Exemptions and Limitations
Art. 8 sec. 1-d Assessment for Tax Purposes of Lands Designated for Agricultural Use
Art. 8 sec. 1-d-1 Taxation of Certain Open-Space Land
Art. 8 sec. 1-e State Ad Valorem Taxes Prohibited
Art. 8 sec. 1-f Ad Valorem Tax Relief
Art. 8 sec. 1-g Development or Redevelopment of Property; Ad Valorem Tax Relief and Issuance of Bonds and Notes
Art. 8 sec. 1-h Validation of Assessment Ratio
Art. 8 sec. 1-i Mobile Marine Drilling Equipment; Ad Valorem Tax Relief
Art. 8 sec. 1-j Exemption From Ad Valorem Taxation of Certain Tangible Personal Property Temporarily Located in This State
Art. 8 sec. 1-k Exemption From Ad Valorem Taxation of Property Owned by Nonprofit Corporations Supplying Water or Providing Wastewater Services
Art. 8 sec. 1-l Exemption From Ad Valorem Taxation of Property Used for Control of Air, Water, or Land Pollution
Art. 8 sec. 1-m Property On Which Water Conservation Initiative Has Been Implemented; Ad Valorem Tax Relief
Art. 8 sec. 1-n Exemption From Ad Valorem Taxation of Raw Cocoa and Green Coffee
Art. 8 sec. 1-o Rural Economic Development; Limitation On Ad Valorem Tax Increase
Art. 8 sec. 1-p Exemption From Ad Valorem Taxation of Precious Metal Held in Depository
Art. 8 sec. 2 Equality and Uniformity of Occupation Taxes; Additional Exemptions From Ad Valorem Taxation
Art. 8 sec. 3 Taxation by General Law for Public Purposes
Art. 8 sec. 4 Surrender or Suspension of Taxing Power Prohibited
Art. 8 sec. 6 Withdrawal of Money From Treasury; Duration of Appropriation
Art. 8 sec. 7 Borrowing, Withholding, or Diverting Special Funds Prohibited
Art. 8 sec. 7-a Use of Revenues From Motor Vehicle Registration Fees and Taxes On Motor Fuels and Lubricants
Art. 8 sec. 7-b Use of Revenues From Federal Reimbursement
Art. 8 sec. 7-c Dedication of Revenue From State Sales and Use Tax and Taxes Imposed On Sale, Use, or Rental of Motor Vehicle to State Highway Fund
Art. 8 sec. 7-d Appropriation and Allocation of Revenue From State Sales and Use Taxes On Sporting Goods
Art. 8 sec. 8 Assessment and Collection of Taxes On Property of Railroad Companies
Art. 8 sec. 9 Maximum County, City, and Town Tax Rates; County Funds; Local Road Laws
Art. 8 sec. 10 Release From Payment of Taxes Restricted
Art. 8 sec. 11 Place of Assessment of Property for Taxation; Value of Property Not Rendered by Owner for Taxation
Art. 8 sec. 13 Sales of Lands and Other Property for Unpaid Taxes; Redemption
Art. 8 sec. 14 Assessor and Collector of Taxes
Art. 8 sec. 15 Lien of Assessment; Seizure and Sale of Property of Delinquent Taxpayer
Art. 8 sec. 17 Specification of Subjects Not Limitation of Legislature’s Power of Taxation
Art. 8 sec. 18 Equalization of Property Valuations for Taxation; Single Appraisal and Single Board of Equalization
Art. 8 sec. 19 Exemption From Taxation of Farm Products, Livestock, Poultry, and Family Supplies
Art. 8 sec. 19a Exemption From Ad Valorem Taxation of Implements of Husbandry
Art. 8 sec. 20 Ad Valorem Taxation of Property At Value Exceeding Fair Cash Market Value Prohibited; Discounts for Advance Payment
Art. 8 sec. 21 Increase in Total Amount of Property Taxes Imposed Prohibited Without Notice and Hearing; Calculation and Notice to Property Owners
Art. 8 sec. 22 Restriction On Rate of Growth of Appropriations
Art. 8 sec. 23 Statewide Appraisal of Real Property for Ad Valorem Tax Purposes Prohibited; Enforcement of Appraisal Standards and Procedures
Art. 8 sec. 24-a Individual Income Tax Prohibited
Art. 8 sec. 29 Transfer Tax On Transaction Conveying Fee Simple Title to Real Property Prohibited

Terms Used In Texas Constitution > Article 8 - Taxation and Revenue

  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Statute: A law passed by a legislature.