Texas Constitution:Article VIII, Section 19a

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

• 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)