Texas Almanac, 1952-1953 Page: 371
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TEXAS STATE CONSTITUTION.
Article Vill.-(Continued.)
municipal, shall be taxed in proportion to its
value, which shall be ascertained as may be
provided by law. The Legislature may im-
pose a poll tax. It may also impose occupa-
tion taxes, both upon natural persons and
upon corporations, other than municipal,
doing any business in this State. It may also
tax incomes of both natural persons and cor-
porations, other than municipal, except that
persons engaged in mechanical and agricul-
tural pursuits shall never be required to pay
an occupation tax; provided, that $250 worth
of household and kitchen furniture belonging
to each family in this State shall be exempt
from taxation; and provided, further, that
the occupation tax levied by any county, city
or town, for any year, on persons or corpora-
tions pursuing any profession or business,
shall not exceed one half of the tax levied
by the State for the same period on such
profession or business.
Sec. 1-a. Abolishing Ad Valorem Tax for
State's General Fund Purposes; Providing
Local Tax Rate, Etc.-From and after Jan-
uary 1, 1951, no State ad valorem tax shall be
levied upon any property within this State
for general revenue purposes. From and after
January 1, 1951, the several counties of the
State are authorized to levy ad valorem taxes
upon all property within their respective
boundaries for county purposes, except the
first three thousand dollars ($3,000) value of
residential homesteads, not to exceed thirty
cents (30c) on each one hundred dollars ($100)
valuation, in addition to all other ad valorem
taxes authorized by the Constitution of this
State, provided the revenue derived therefrom
shall be used for construction and mainte-
nance of farm-to-market roads or for flood
control, except as herein otherwise provided.
Provided that in those counties or political
subdivisions or areas of the State from which
tax donations have heretofore been granted,
the State Automatic Tax Board shall continue
to levy the full amount of the State ad va-
lorem tax for the duration of such donation,
or until all legal obligations heretofore au-
thorized by the law granting such donation or
donations shall have been fully discharged
whichever shall first occur; provided that if
such donation to any such county or political
subdivision is for less than the full amount
of State ad valorem taxes so levied, the por-
tion of such taxes remaining over and above
such donation shall be retained by said county
or subdivision.
[Note.-Sec. 1-a of Art. VIII was first added and
then amended, as follows: (1) Giving homesteads
$3,000 exemption from State taxes Submitted by
the Forty-second Legislature (1931), and adopted
at an election Nov. 8, 1932. (2) Making more def i-
nite the provision for extending the exemption to
counties and subdivisions having tax remission as
soon as tax remission ceased, whether by expira-
tion of the period designated in the act granting
remission or voluntarily by action of local authori-
ties. The original amendment failed to make pro-
vision for the latter contingency. Submitted by the
Forty-third Legislature (1933), and adopted in an
election Aug. 2, 1933. (3) Reducing maximum ad
valorem tax for general revenue fromr35ec to 30c.
(See Art. VII, Sec. 17, and note thereon.) (4)
Abolishing ad valorem tax for state general fund
purposes and providing for local taxation as indi-
cated in text of section. (See also Se c. 1-b imme-
diately below, and note thereon.) Submitted by
Fiftieth Legislature (1947) and adopted in election
Nov. 2, 1948.)
See. 1-b. Homestead Exemption Under State
Tax.-Three thousand dollars ($3,000) of the
assessed taxable value of all residence home-
steads as now defined by law shall be exempt
from all taxation for all State purposes.
[Note.--See note under Sec. 1-c, immediately
below.]
Sec. 1-c. Optional Provisions Relating to Sec.
1-a and Sec. 1-b.-Provided, however, theterms of this resolution shall not be effective
unless House Joint Resolution No. 24 is adopt-
ed by the people and in no event shall this
resolution go into effect until January 1, 1951.
[Note.-Sec. 1-b and Sec. 1-c were added be-
cause of an oversight in writing the text of Sec.
1-a (adopted by joint resolution at an earlier date)
which would have abolished the $3,000 homestead
exemption under the state school tax on adoption
of Sec. 1-a by the people. Submitted by Fiftieth
Legislature (1947) and adopted in election Nov. 2,
1948.]
Sec. 2 Occupation Taxes Equal and Uniform;
Exemptions Therefrom.-All occupation taxes
shall- be equal and uniform upon the same
class of subjects within the limits of the
authority levying the tax; but the Legislature
may, by general laws, exempt from taxation
public property used for public purposes:
actual places or (of) religious worship, also
any property owned by a church or by a
strictly religious society for the exclusive use
as a dwelling place for the ministry of such
church or religious society, and which yields
no revenue whatever to such church or religi-
ous society; provided that such exemption
shall not extend to more property than is
reasonably necessary for a dwelling place and
in no event more than one acre of land; places
of burial not held for private or corporate
profit; all buildings used exclusively and
owned by persons or associations of persons
for school purposes and the necessary furni-
ture of all schools and property used exclu-
sively and reasonably necessary in conducting
any association engaged in promoting the re-
ligious, educational and physical development
of boys, girls, young men or young women
operating under a State or National organiza-
tion of like character; also, the endowment
funds of such institutions of learning and
religion not used with a view to profit; and
when the same are invested in bonds or
mortgages, or in land or other property which
has been and shall hereafter he bought in by
such institutions under forclosure sales made
to satisfy or protect such bonds or mortgages.
that such exemption of such land and property
shall continue only for two years after the
purchase of the same at such sale by such
institutions and no longer, and institutions of
purely public charity; and all laws exempting
property from taxation other than the prop-
erty above mentioned shall be null and void.
[Note.-Sec. 2 of Art. VIII has been amended
twice, as follos: (1) Adding clause with reference
to endowment fund. Submitted by Twenty-ninth
Legislature (1905); ratified Nov. 6, 1906, and pro-
claimed adopted Jan. 7, 1907. (2) Permitting ex-
emption of ministers' dwellings and certain other
property of religious organ zations, the original
amendment having provided only for exemption
for "actual places of -worship.' Submitted by
Fortieth Legislature (1927); ratified Nov. 6, 1928,
proclaimed Feb. 6, 1929.]
Sec. 3. Taxes to Be Collected for Public Pur.
poses Only.-Taxes shall be levied and collect-
ed by general laws and for public purposes
only.
Sec. 4. Power to Tax Corporations Not to Be
Surrendered.-The power to tax corporations
and corporate property shall not be surren-
dered or suspended by act of the Legislature,
by any contract or grant to which the State
shall be a party.
Sec. 5. Railroad Taxes Due Cities and
Towns.--All property of railroad companies,
of whatever description, lying or being within
the limits of any city or incorporated town
within this State, shall bear its proportionate
share of municipal taxation, and if any such
property shall not have been heretofore ren-
dered, the authorities of the city or town
within which it lies shall have power to re-
quire its rendition and collect the usual
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Texas Almanac, 1952-1953, book, 1951; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117137/m1/373/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.