Texas Almanac, 1947-1948 Page: 73
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STATE CONSTITUTION. 73
Article VIII.-(Continued.)
changed by a majority vote of the qualified
property taxpaying voters of such county,
voting on the proposition, after submission
by the Commissioners' Court at a general or
special election for that purpose; and the
Legislature may also authorize an additional
annual ad valorem tax to be levied and col-
lected for the further maintenance of the
public roads, provided, that a majority of
the qualified property taxpaying voters of
the county voting at an election to be held
for that purpose shall vote such tax, not to
exceed 15c on the $100 valuation of the prop-
erty subject to taxation in such county. And
the Legislature may pass local laws for the
maintenance of the public roads and high-
ways, without the local notice required for
special or local laws. This section shall not
be construed as a limitation of powers dele-
gated to counties, cities or towns by any
other section or sections of this Censtitution.
[Note.-The foregoing Sec. 9 of Art. VIII has
been amended four times, as follows (1) To
lower State tax rate from 50c to 35c, a separate
State school tax having been provided by com-
pamnion amendment of Sec. 3 of Art. VII. Sub-
mitted by Eighteenth Legislature (1883), ratified
in an election Aug. 14, 1883, and declared adopted
Sept 25, 1883. (2) To authorize Legislature to
provide for a 15c local road tax. Submitted by
wenty-First Legislature (1889), ratified in an
election Nov 4, 1890, and declared adopted Dec.
19, 1890. (3) To authorize 15c tax for urors.
Submitted by Twenty-Ninth Legislature (1905),
ratified in an election Nov. 6, 1906, and declared
adopted Jan. 7, 1907. (4) Providing that County
Commissioners "may re-allocate the foregoing
county taxes by changing the rates provided for
any of the foregoing purposes" if approved by
"a majority of the qualified property taxpaying
voters," but restricting the period to six years,
and restricting total to 80c on the $100 valuation.
Submitted by Forty-Eighth Legislature and adopt-
ed in an election Nov. 7, 1944.]
Sec. 10. Taxes Not to Be Released Except
by Two-Thirds Vote of Each House.-The
Legislature shall have no power to release
the inhabitants of, or property in, any coun-
ty prt, city or town, from the payment of taxes
levied for State or county purposes, unless
in case of great public calamity in any such
county, city or town, when such release may
be made by a vote of two thirds of each
house of the Legislature.
Sec. 11.A 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 nonresidents of counties to be made at
the office of the Comptroller of Public Ac-
counts. 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 prop-
erty 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 counties 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; hedemp.
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 lands and other property for
the taxes due thereon, and every year there-
after for the sale, in like manner, of all lands
and other property upon which the taxes
have not been paid; and the deed of convey-
ance to the purchaser for all lands and other
property thus sold shall be held to test agood and perfect title in the purchaser there-
of, subject to be impeached only for actual
fraud, provided, that the former owner shall
within two years from date of filing for rec-
ord of purchaser'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 pro-
vided for "double the amount of money paid for
the land" to be paid by the original owner for
redemption. Submitted by Forty-Second Legisla-
ture (1931), and adopted min an elction Nov. 8,
1932. Proclaimed July 26, 1933.]
Sec. 14. County Tax Assessor and Collector.
-There shall be elected by the quallified
(qualified) electors of each county at the
same time and under the same law regulat-
Ing the election of State and county officers,
an Assessor 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 assess-
ng 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 min an
election Nov. 8, 1932. Proclaimed Jan. 9, 1933.1
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 seizure
and 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 delin-
quent, under such regulations as the Legis-
lature 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 (19311
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 sub-
Jects of taxation shall not deprive the Legis-
lature 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 %aluation of all property sub-
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Texas Almanac, 1947-1948, book, 1947; Dallas, Texas. (https://texashistory.unt.edu/ark:/67531/metapth117136/m1/75/?q=%22oil-gas%22: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Texas State Historical Association.