Article VIII, Section 1-e of the Texas Constitution
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As amended November 6, 2001:
No State ad valorem taxes shall be levied upon any property within this State.
Editor Comments
This section, added in 1968, has been amended twice.
Recent Decisions
- Morath v. Texas Taxpayer & Student Fairness Coal., 490 S.W.3d 826, 881 (Tex. 2016) ("The trial court held the current system imposed a statewide ad valorem tax in violation of article VIII, section 1-e. We disagree. Article VIII, section 1-e provides: 'No State ad valorem taxes shall be levied upon any property within this State.' We explained in Edgewood III: 'An ad valorem tax is a state tax when it is imposed directly by the State or when the State so completely controls the levy, assessment and disbursement of revenue, either directly or indirectly, that the authority employed is without meaningful discretion.' . . . 'Meaningful discretion' in this context 'is an admittedly imprecise standard.'")
Historic Decisions
None.
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)