Article VIII, Section 18 of the Texas Constitution

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As amended November 3, 2009:

(a) The Legislature shall provide for equalizing, as near as may be, the valuation of all property subject to or rendered for taxation, and may also provide for the classification of all lands with reference to their value in the several counties.

(b) A single appraisal within each county of all property subject to ad valorem taxation by the county and all other taxing units located therein shall be provided by general law. The Legislature, by general law, may authorize appraisals outside a county when political subdivisions are situated in more than one county or when two or more counties elect to consolidate appraisal services.

(c) The Legislature, by general law, shall provide for a single board of equalization for each appraisal entity consisting of qualified persons residing within the territory appraised by that entity. The Legislature, by general law, may authorize a single board of equalization for two or more adjoining appraisal entities that elect to provide for consolidated equalizations. Members of a board of equalization may not be elected officials of a county or of the governing body of a taxing unit.

(d) The Legislature shall prescribe by general law the methods, timing, and administrative process for implementing the requirements of this section.

Editor Comments

As adopted in 1876, this section read: "The Legislature shall provide for equalizing, as near as may be, the valuation of all property subject to or rendered for taxation, (the County Commissioners' Court to constitute a board of equalization); and may also provide for the classification of all lands with reference to their value in the several counties."

The section has been amended twice. The most recent amendment authorized the Legislature to provide for a single board of equalization for adjoining appraisal entities.

Note that a board of equalization is commonly known as an appraisal review board and that the Tax Code refers to the boards by that name. See Chapter 41, Tax Code.

Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

None.

Library Resources

Online Resources