Article VIII, Section 11 of the Texas Constitution

Adopted February 15, 1876:

All property, whether owned by persons or corporations shall be assessed for taxation, and the taxes paid in the county where situated, but the Legislature may, by a two-thirds vote, authorize the payment of taxes of non-residents of counties to be made at the office of the Comptroller of Public Accounts. And all lands and other property not rendered for taxation by the owner thereof shall be assessed at its fair value by the proper officer.

Editor Comments

None.

—Attorney Steve Smith

Recent Decisions

• Appraisal Review Bd. v. Tex-Air Helicopters, Inc., 970 S.W.2d 530, 533 (Tex. 1998) (citation omitted) ("Although the tax authorities challenge the constitutionality of the statute only under Section 2 of Article VIII, their arguments are necessarily premised on the presumption that all property is taxable, a presumption reflected throughout Article VIII. . . . The rule has evolved in Texas to allow taxation of personalty at the domicile of the owner unless (1) tangible personal property has acquired a tax situs of its own away from the domicile, or (2) a statute directs otherwise. The United States Constitution limits Texas' power to tax property which has acquired a tax situs outside of the State.")

Historic Decisions

• City of Dallas v. Texas Prudential Ins. Co., 291 S.W.2d 693, 695 (Tex. 1956) ("On the question of constitutionality of the Act we have concluded that the provision of Section 11, Article 8 of the State Constitution . . . . The words 'where situated' used in the Constitution have a legal meaning identical with the word 'situs', a legal term having a well-defined and established meaning at the time the Constitution was framed. The constitutional provision simply means that property shall be taxed where it has its situs. It is our opinion that the language 'where situated', as used in the Constitution, does not, by its own force, determine the situs of personal property to be where it is physically located.")

• Great S. Life Ins. Co. v. City of Austin, 243 S.W. 778, 785 (Tex. 1922) ("[I]t is unnecessary to consider the other questions presented. Having determined that the Constitution did not of itself fix any definite situs for the taxation of intangible property, but left such situs to be determined under the rules of the common law as then understood, and having determined that the Legislature had authority to fix the situs of such property at the domicile of the owner, it necessarily follows that section 38, chapter 108, General Laws of the 31st Legislature, fixing the taxable situs of the personal property referred to therein at the domicile of the companies named, is constitutional and must be upheld.")

Library Resources

• Vernon's Annotated Constitution of the State of Texas (this multi-volume and up-to-date resource is available at all law libraries and many municipal libraries)

• The Texas State Constitution: A Reference Guide (this one-volume resource is available at most law libraries and some municipal libraries)

• The Constitution of the State of Texas: An Annotated and Comparative Analysis (this two-volume resource is available at most law libraries and some municipal libraries)

Online Resources

• Constitution of the State of Texas (1876) (this resource is published and maintained by the University of Texas School of Law)

• Amendments to the Texas Constitution Since 1876 (this resource is published and regularly updated by the Legislative Council)

• Reports Analyzing Proposed Amendments (this resource is published and regularly updated by the Legislative Reference Library)