Article VIII, Section 19a of the Texas Constitution

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Added November 2, 1982:

Implements of husbandry that are used in the production of farm or ranch products are exempt from ad valorem taxation.

Editor Comments

This section expanded an existing statutory tax exemption for farm and ranch equipment by inter alia making corporations eligible.

Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

None.

Library Resources

Online Resources