Article VIII, Section 10 of the Texas Constitution

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Adopted February 15, 1876:

The Legislature shall have no power to release the inhabitants of, or property in, any county, city or town from the payment of taxes levied for State or county purposes, unless in case of great public calamity in any such county, city or town, when such release may be made by a vote of two-thirds of each house of the Legislature.

Editor Comments

None.

Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

  • Jones v. Williams, 45 S.W.2d 130, 131-32 (Tex. 1931) ("It is to be noted that the constitutional provision does not authorize the release of taxes over the state at large, even for public calamities. . . . What we do say is that, from an interpretation of the language used in section 10 of article 8, in the light of the definitions of 'calamity' quoted, and the rule of construction stated above, it is clear that the type of public calamity within the meaning of the language employed is one due to natural causes, and which ordinarily confines its destructive effect to subdivisions of the state; and that the section has no reference to world-wide, nation-wide, and state-wide cycles of industrial and business depression.")

Library Resources

Online Resources