Texas Almanac, 1949-1950 Page: 73
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STATE CONSTITUTION. 73
Article VII I.-(Continued.)
able School Fund; and, provided, however.
that the net revenue derived b counties from
motor vehicle registration feds shall never
be less than the maximum amounts allowed
to be retained by each county and the per-
centage allowed to be retained by each
county under the laws in effect on January 1,
1945. Nothing contained herein shall be con-
strued as authorizing the pledging of the
State's credit for any purpose.
[Note.-Sec. 7-a of Art. VIII is an added
amendment, restricting revenues from motor vehi-
cle registration and motor fuel taxes to the stated
purposes of highway improvement, t1yisciu and
administration. Submitted by Forty-Ninth Legis-
raure (1945), ratifi ed min an election Nov. 5,
Sec. 8. Railroad Property; How Assessed.
-All property of railroad companies shall be
assessed, and the taxes collected in the sev-
eral counties in which said property is situ-
ated. including so much of the roadbed and
fixtures as shall be in each county. The roll-
ing stock may be assessed in gross in the
county where the principal office of the com-
pany is located, and the county tax paid upon
it shall be apportioned by the Comptroller.
in proportion to the distance such road may
run through any such county, among the
several counties through which the road
passes, as part of their tax assets.
Sec. 9. Rate of State and Municipal Taxa-
tion.-The State tax on property, exclusive of
the tax necessary to pay the public debt, and
of the taxes providedfor the benefit of the
public free schools, shall never exceed 35c
on the $100 valuation; and no county, city or
town shall levy more than 25c for city or
county purposes, and not exceeding 15c for
roads and bridges, and not exceeding 15c to
pay jurors, on the $100 valuation, except for
the payment of debts incurred prior to the
adoption of the amendment Sept. 25. 1883:
and for the erection of public buildings.
streets, sewers, waterworks and other perma-
nent improvements, not to exceed 25c on the
$100 valuation, in any one year, and except
as is in this Constitution otherwise provided:
provided, however, that the Commissioners'
Court in any county may reallocate the fore-
going county taxes by changing the rates
provided for any of the foregoing purposes
y either increasing or decreasing the same.
but in no event shall the total of said fore-
going county taxes exceed eighty (0.80) cents
on the $100 valuation In any one year, provided
further, that before the said Commissioners'
Court may make such reallocations and
changes in said county taxes that the same
shall be submitted to the qualified property
taxpaying voters of such county at a general
or special election, and shall be approved by
a majority of the qualified property taxpay-
ing voters, voting in such election: and, pro-
vided further, that if and when such re-
allocations and changes in the aforesaid
county taxes have been approved by the
qualified property taxpaying voters of any
county, as herein provided, such reallocations
and changes shall remain in force and effect
for a period of six years from the date of the
election at which the same shall be approved.
unless the same again shall have been
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 tax paying voters of
the county voting at an election to be heW
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 Constitution.
[Note.-The foregoing Sec. 9 of Art. VIII has
been amended five times, as follows: (1) To
lower StLgate tax rate from 50c to 35c, a separate
State school tax having been proided by com-
panion amendment of Sec. 3 of Art. VIIL 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
Twenty-First Legislature (1889), ratified in an
election Nov. 4, 1890, and declared adopted Dec.
19, 1890. (3) To authorize 15c tax for Jurors.
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 fo regoing purposes" if approved by
"a majority of the qualified property taxpaying
voters," but restricting the period to six years,
and restnctin total to 80c on the $100 valuation.
Submitted by Forty Eighth Legislature and adopt-
ed in an election Nov. 7, 1944. (5) Abolishing ad
valorem tax for State general revenue fund pur-
poses, and making other provisions. (See Sec. 1-a
of Art. VIII and note thereon.)]
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, city or town. from the payment of taxes
le vied for State or county purposes, unless
in case of great public calamity in ar-y 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. 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 e 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
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; 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 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 vest a
good 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:
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Texas Almanac, 1949-1950, book, 1949; Dallas, Texas. (texashistory.unt.edu/ark:/67531/metapth117167/m1/75/: accessed June 28, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.