Texas Almanac, 1952-1953 Page: 373
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TEXAS STATE CONSTITUTION. 373
Article VIII.-(Continued.)
Sec. 11. Where Property Is to Be Assessed.
-All property, whether owned by persons or
corporations, shall be assessed for taxation
and the taxes paid in the county where situ-
ated, but the Legislature may by a two-thirds
vote authorize the payment of taxes of non-
residents of counties to be made at the office
of the Comptroller of Public Accounts. And
all lands and other property not rendered for
taxation by the owner thereof shall be assessed
at its fair value by the proper officer.
Sec. 12. Unorganized Counties.-All property
subject to'taxation in, and owned by residents
of, unorganized counties shall be assessed and
the taxes thereon paid in the counties to which
such unorganized counties shall be attached
for judicial purposes; and' lands lying in and
owned by nonresidents of unorganized coun-
ties and lands lying in the territory not laid
off into counties shall be assessed and the
taxes thereon collected at the office of the
Comptroller of the State.
Sec. 13. Tax Sales; Tax Deeds; Redemp-
tions.-Provision shall be made by the first
Legislature for the speedy sale, without the
necessity of a suit in court, of a sufficient
portion of all lahds and other property for the
taxes due thereon, and every year thereafter
for the sale, in like manner, of all lands and
other property upon which the taxes have not
been paid; and the deed of conveyance to the
purchaser, for all lands and other property
thus sold shall be held to vest a good and
perfect title in the purchaser thereof, subject
to be impeached only for actual fraud; pro-
vided, that the former owner shall within two
years from date of filing for record of pur-
chaser's deed have the right to redeem the
land upon the following basis:
(1) Within the first year of the redemption
period upon the payment of the amount of
money paid for the land, including one ($1)
dollar tax deed recording fee and all taxes,
penalties, interest and costs paid plus not
exceeding twenty-five (25%) per cent of the
aggregate total;
(2) Within the last year of the redemption
period upon the payment of the amount of
money paid for the land, including one ($1)
dollar tax deed recording fee and all taxes.
penalties, interest and costs- paid plus not
exceeding fifty (50%) per cent of the aggre-
gate total.
[Note.-The foregoing Sec. 13 of Art. VIII was
amended to insert the provisions for redemption
given above for the original clause, which provided
for "double the amount of money paid for the
land" to be paid by the original owner for redemp-
tion. Submitted by Forty-second Legislature (1931)
and adopted in an election Nov. 8, 1932. Pro-
claimed July 26, 1933. 1
Sec. 14. County Tax Assessor and Collector.
-There shall be- elected by the qualified
(qualified) electors of each county at the same
time and under the same law regulating the
election of State and county officers, an Asses-
sor and Collector of Taxes, who shall hold his
office for two (2) years and until his successor
is elected and qualified; and such Assessor
and Collector of Taxes shall perform all- the
duties with respect to assessing property for
the purpose of taxation and of collecting taxes
as may be prescribed by the Legislature.
[Note.-Sec. 14 of Art. VIII was amended to
consolidate offices of Tax Assessor and Tax Col-
lector. (See also Sec. 16.) Submitted by Forty-
second Legislature (1931), and adopted in an
election Nov. 8, 1932. Proclaimed Jan. 9, 1933.)
Sec..15. Tax Liens and Sales.-The annual
assessment made upon landed property shall
be a special lien thereon; and all property,
both real and personal belonging to any
delinquent taxpayer shall be liable to seizureand sale for the payment of all the taxes and
penalties due by such delinquent, and such
property may be sold for the payment of the
taxes and penalties due by such delinquent,
under such regulations as the Legislature may
provide.
Sec. 16. Sheriff to Be County Tax Assessor-
Collector in Some Counties.-The Sheriff of
each county, in addition to his other duties.
shall be the Assessor and Collector of Taxes
therefor. But in counties having ten thousand
(10,000) or more inhabitants, to be determined
by the last preceding census of the United
States, an Assessor and Collector of Taxes
shall be elected, to hold office for two (2)
years and until his successor shall be elected
and qualified.
[Note.-Sec. 16 of Art. VIII was amended to
harmonize with section consolidating offices of
Assessor and Collector of Taxes. (See also Sec
14.) Submitted by Forty-second Legislature (1931)
and adopted in an election Nov. 8, 1932. Pro-
claimed Jan. 9, 1933.]
Sec. 17. Power of Legislature as to Taxes.-
The specification of the objects and subjects
of taxation shall not deprive the Legislature
of the power to require other subjects or
objects to be taxed, in such manner as may be
consistent with the principles of taxation fixed
in this Constitution.
Sec. 18. Equalization of Taxes.-The Legis-
lature shall provide for equalizing, as near as
may be, the valuation of all property subject
to or rendered for taxation (the County *Com-
missioner's Court to constitute a board of
equalization); and may also provide for the
classification of all lands with reference to
their value in the several counties.
Sec. 19. Farm Products in the Hands of the
Producer Exempt From All Taxation.-Farm
products in the hands of the producer and
family supplies for home and farm use are
exempt from all taxation until otherwise di-
rected by a two-thirds vote of all the mem-
bers telect to both houses of the Legislature.
[Note-The foregoing Sec. 19 of Art. VIII, an
amendment, was added for the stated purpose of
exempting farm products from taxation. Submit-
ted by Sixteenth Legislature (1879); ratified in an
election Sept. 2. 1879, and declared adopted Oct.
14, 1879.1]
Sec. 20. Limiting Ad Valorem Tax Asses-
ment; Discount for Prompt Payment of Taxes.
-No property of any kind in this State shall
ever be assessed for ad valorem taxes at a
greater value than its fair cash market value
nor shall any Board of Equalization of any
governmental or political subdivision or tax-
ing district within this State fix the value of
any property for tax purposes at more than its
fair cash market value; provided, that in
order to encourage the prompt payment of
taxes, the Legislature shall have the power to
provide that the taxpayer shall be allowed by
the State and all governmental and political
subdivisions and taxing districts of the State
a three per cent discount on ad valorem taxes
due the State or due any governmental or
political subdivision or taxing district of the
State if such taxes are paid ninety days be-
fore the date when they would otherwise
become delinquent; and the taxpayer shall be
allowed a two per cent discount on said taxes
if paid sixty days before said taxes would
become delinquent; and the taxpayer shall be
allowed a one per cent discount if said taxes
are paid thirty days before they would other-
wise become delinquent. This amendment
shall be effective Jan. 1, 1939. The Leglsla-
*Explanatory Note.-Official text erroneously
states "Commissioner's" instead of "Commis-
sioners'."
tExplanatory Note.-Expressed thus in official
draft of Constitution.
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Texas Almanac, 1952-1953, book, 1951; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117137/m1/375/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.