Article VIII, Section 15 of the Texas Constitution
Adopted February 15, 1876:
The annual assessment made upon landed property shall be a special lien thereon; and all property, both real and personal, belonging to any delinquent tax-payer shall be liable to seizure and sale for the payment of all the taxes and penalties due by such delinquent; and such property may be sold for the payment of the taxes and penalties due by such delinquent, under such regulations as the Legislature may provide.
Editor Comments
None.
Recent Decisions
None.
Historic Decisions
- City of San Antonio v. Toepperwein, 133 S.W. 416, 417 (Tex. 1911) ("Section 50 of article 16 is perhaps broad enough to include penalties, but that is a general provision, while section 15, art. 8, is addressed particularly to the enforcement of tax assessments, and the two provisions must be construed so as to give effect to both, and, if in conflict, the special provision must prevail. . . . We therefore conclude that the provisions of section 50 of article 16 do not limit the operation of section 15 of article 8, and that the homestead is liable, not only for the taxes which are assessed upon it, but also for the penalties which the law prescribes in case of failure to make payment of such taxes.")
Library Resources
- Vernon's Annotated Constitution of the State of Texas (multi-volume and up-to-date resource available at all law and many municipal libraries)
- The Texas State Constitution: A Reference Guide (one-volume resource available at most law and some municipal libraries)
- The Constitution of the State of Texas: An Annotated and Comparative Analysis (two-volume resource available at most law and some municipal libraries)
Online Resources
- Constitution of the State of Texas (1876) (resource published online and maintained by the University of Texas School of Law)
- Amendments to the Texas Constitution Since 1876 (resource published online and regularly updated by the Legislative Council)
- Reports Analyzing Proposed Amendments (resource published online and regularly updated by the Legislative Reference Library)