Article VIII, Section 1 of the Texas Constitution (discussion page)

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4 Tex. 189

Norris v. City of Waco, 57 Tex. 635, 641, 1882 WL 9558, at *5 (1882)

Taylor v. Boyd, 63 Tex. 533, 542 (1885)

City of Wichita Falls v. Williams, 26 S.W.2d 910, 915 (Tex. 1930)

Higgins v. Bordages, 31 SW. 52, 55 (Tex. 1895)

Smith v. Davis, 426 S.W.2d 827,833 (Tex. 1968)

Smith v. Davis, 426 S.W.2d 827, 833-34 (Tex. 1968)

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Sections 1 and 2 of article VIU require the taxation of private property held by natural persons or private corporations, Cr@ of Beaumont v. Fertifta, 415 S.W.2d 902. 909 (Tu. 1967). subject to exemptions permitted by section 2 and acmally enacted by the legislatule, id. at 910, or est&&ed in other provision& either se4f-exeaning or . 1egisMvely implemented of the constittmon, see Sure v. American Le@ort Part No. 58. 611 S.W.2d 720, 723 (Tex. Cii. App.-El Paso 1981. no writ). In other words, ptivate propatyhsldbynatursl~~orpriMtecarporationsthatcomeswithinadaMorycd whem tax exemption can be exempt only ifthere is clear constitutional authority for the exemption. Id

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The Texas Supreme Court long ago held that this provision "controlled municipal as well as state taxation." City of Austin v. Austin Gaslight & Coal Co., 7 S.W. 200, 203 (Tex. 1887)

Graham v. City of Fort Worth, 75 S.W.2d 930,933 (Tex. App.-Eastland 1934, writ ref d) (holding that cities may not adopt exemptions other than or different from those prescribed in the Constitution)