article 8 of the texas constitution

(j) and (k) added Nov. 8, 2011; Subsecs. (f) The occupation tax levied by any county, city or town for any year on persons or corporations 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. (d-1) added May 12, 2007; Subsec. article 8. taxation and revenue. The Legislature shall pass necessary laws for the proper administration of this Section. (d) amended and former (j) and (j-1) added Nov. 6, 2001; Subsec. Found inside – Page 1Pennsylvania , 1967 -- Pennsylvania voters on May 16 , 1967 , approved Constitutional Amendment 8 - A to authorize issue of $ 500 million of general obligation bonds ... ( Texas Constitution , Article VIII , paragraphs 1-3 ( 1966 ) . 19a. Cities | The legislature by general law may define residence homestead for purposes of this section. A veteran having a disability rating of not less than 10 percent but less than 30 percent may be granted an exemption from taxation for property valued at up to $5,000. (g) added Nov. 4, 1997; Subsec. Nothing in this section shall be construed to alter, amend, or repeal Article III, Section 49a, of this constitution. (e) added Nov. 5, 2019.). . Found inside – Page 30Q2 How do the U.S. and Texas Constitutions share political authority in Texas? Necessary and proper clause The last paragraph of Article I, section 8, of the U.S. Constitution states that Congress may make all laws deemed necessary and ... Sec. (b) If a property owner qualifies his land for designation for agricultural use under Section 1-d of this article, the land is subject to the provisions of Section 1-d for the year in which the designation is effective and is not subject to a law enacted under this Section 1-d-1 in that year. This subsection may be repealed by the Legislature by general law. A Democrat judge out of Travis County, Texas, sided Sunday with Democrat lawmakers, pejoratively called “fleebaggers,” who fled the state in protest of new election integrity laws. An eligible adult is entitled to receive other applicable exemptions provided by law. (It is the duty of Congress to find appropriate ways to address the legitimate desires of non-Americans to come here legally; see Article 1, Section 8, clause 4.) (a) amended Nov. 7, 1978; Subsec. INCREASE IN TOTAL AMOUNT OF PROPERTY TAXES IMPOSED PROHIBITED WITHOUT NOTICE AND HEARING; CALCULATION AND NOTICE TO PROPERTY OWNERS. A general law enacted under this section must provide that, if authorized by the voters, an agreement to limit ad valorem tax increases authorized by this section: (1) must be entered into by the governing body of the municipality and a property owner before December 31 of the tax year in which the election was held; (2) takes effect as to a parcel of real property on January 1 of the tax year following the tax year in which the governing body and the property owner enter into the agreement; (3) applies to ad valorem taxes imposed by any political subdivision on the real property covered by the agreement; and, (A) January 1 of the sixth tax year following the tax year in which the governing body and the property owner enter into the agreement; or, (B) January 1 of the first tax year in which the owner of the property when the agreement was entered into ceases to own the property.[1]. MAXIMUM COUNTY, CITY, AND TOWN TAX RATES; COUNTY FUNDS; LOCAL ROAD LAWS. AD VALOREM TAXATION OF PROPERTY AT VALUE EXCEEDING FAIR CASH MARKET VALUE PROHIBITED; DISCOUNTS FOR ADVANCE PAYMENT. FREEDOM OF SPEECH AND PRESS; LIBEL. Article I, Section 8, Clause 3: [The Congress shall have Power . [1], Nonprofit Corporations Supplying Water or Providing Wastewater Services; Exemption of Property from Ad Valorem Taxation, The legislature by general law may exempt from ad valorem taxation property owned by a nonprofit corporation organized to supply water or provide wastewater service that provides in the bylaws of the corporation that on dissolution of the corporation, the assets of the corporation remaining after discharge of the corporation's indebtedness shall be transferred to an entity that provides a water supply or wastewater service, or both, that is exempt from ad valorem taxation, if the property is reasonably necessary for and used in the acquisition, treatment, storage, transportation, sale, or distribution of water or the provision of wastewater service. (d) The governing body of a political subdivision, in the manner provided by law for official action, may extend the date by which aircraft parts exempted from ad valorem taxation under this section must be transported outside the State to a date not later than the 730th day after the date the person acquired or imported the aircraft parts in this State. A limitation on appraised values authorized by this subsection: (1) takes effect as to a residence homestead on the later of the effective date of the law imposing the limitation or January 1 of the tax year following the first tax year the owner qualifies the property for an exemption under Section 1-b of this article; and. The additional tax shall equal the difference between taxes paid or payable, hereunder, and the amount of tax payable for the preceding three years had the land been otherwise assessed. Found inside – Page 1273South Dakota " Constitution of 1889 , as amended : " Article VIII , section 16 : ' No appropriation of lands , money , or ... Texas " Constitution of 1876 , as amended : " Article VIII , section 5 : ' The available school fund shall be ... In 1972, Texas voters approved a revision of the state's constitution. Sec. However, taxes otherwise limited by this subsection may be increased to the extent the value of the homestead is increased by improvements other than repairs or improvements made to comply with governmental requirements and except as may be consistent with the transfer of a limitation under this subsection. (a) This temporary provision applies to the constitutional amendment proposed by the 84th Legislature, Regular Session, 2015, dedicating a portion of the revenue derived from the state sales and use tax and the tax imposed on the sale, use, or rental of a motor vehicle to the state highway fund. Once the Court has levied the annual tax rate, the same shall remain in force and effect during that taxable year. The legislature by general law may prescribe procedures for the administration of residence homestead exemptions. (a) amended and (d) added Nov. 5, 2013.) As an alternative, upon receipt of a petition signed by twenty percent (20%) of the voters who voted in the last preceding election held by the political subdivision, the governing body of the subdivision shall call an election to determine by majority vote whether an amount not less than Three Thousand Dollars ($3,000) as provided in the petition, of the market value of residence homesteads of disabled persons or of persons sixty-five (65) years of age or over shall be exempt from ad valorem taxes thereafter levied by the political subdivision. EXEMPTION FROM AD VALOREM TAXATION OF IMPLEMENTS OF HUSBANDRY. determined by House (makes the charge), Senate (they're the jury), and the courts. (b) The governing body of any county, city, town, school district, or other political subdivision of the State may exempt by its own action not less than Three Thousand Dollars ($3,000) of the market value of residence homesteads of persons, married or unmarried, including those living alone, who are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance or its successor or of married or unmarried persons sixty-five (65) years of age or older, including those living alone, from all ad valorem taxes thereafter levied by the political subdivision. (b) The legislature by adoption of a resolution approved by a record vote of two-thirds of the members of each house of the legislature may direct the comptroller of public accounts to reduce the amount of money appropriated to the Parks and Wildlife Department and the Texas Historical Commission, or their successors in function, under Subsection (a) of this section. WITHDRAWAL OF MONEY FROM TREASURY; DURATION OF APPROPRIATION. )[1], Rural Economic Development; Limitation on Ad Valorem Tax Increase. For a residence homestead subject to the limitation provided by this subsection in the 1996 tax year or an earlier tax year, the legislature shall provide for a reduction in the amount of the limitation for the 1997 tax year and subsequent tax years in an amount equal to $10,000 multiplied by the 1997 tax rate for general elementary and secondary public school purposes applicable to the residence homestead. If a majority of the voters voting in such an election approve of electing an assessor-collector of taxes for the county, then such official shall be elected at the next general election for the constitutional term of office as is provided for other tax assessor-collectors in this state. Sec. The Legislature shall not have power to borrow, or in any manner divert from its purpose, any special fund that may, or ought to, come into the Treasury; and shall make it penal for any person or persons to borrow, withhold or in any manner to divert from its purpose any special fund, or any part thereof. (j-1) The legislature by general law may provide that the surviving spouse of a disabled veteran who would have qualified for an exemption from ad valorem taxation of all or part of the market value of the disabled veteran’s residence homestead under Subsection (i) of this section if that subsection had been in effect on the date the disabled veteran died is entitled to an exemption from ad valorem taxation of the same portion of the market value of the same property to which the disabled veteran ’s exemption would have applied if the surviving spouse otherwise meets the requirements of Subsection (j) of this section. Every person shall be at … The governing body of a county, a city or town, or a junior college district may not repeal or rescind a tax limitation established under this subsection. An eligible disabled person who is sixty-five (65) years of age or older may not receive both exemptions from the same political subdivision in the same year but may choose either if the subdivision has adopted both. Found inside – Page 58Section 8 protects freedom of speech and press in substantially the same language as incorporated in previous Texas constitutions. The text differs from the comparable clauses of the First Amendment of the U.S. Bill of Rights although ... [1], Property Used for Control of Air, Water, or Land Pollution; Exemption from Ad Valorem Taxation. surviving spouse received the exemption in accordance with that 1-i. (b) amended Nov. 2, 1999; Subsec. For a residence homestead subject to the limitation provided by this subsection in the 1996 tax year or an earlier tax year, the legislature shall provide for a reduction in the amount of the limitation for the 1997 tax year and subsequent tax years in an amount equal to $10,000 multiplied by the 1997 tax rate for general elementary and secondary public school purposes applicable to the residence homestead. ASSESSMENT AND COLLECTION OF TAXES ON PROPERTY OF RAILROAD COMPANIES. (TEMPORARY TRANSITION PROVISIONS for Sec. 6: See Appendix, Note 1.). An eligible disabled person who is sixty-five (65) years of age or older may not receive both exemptions from the same political subdivision in the same year but may choose either if the subdivision has adopted both. Constitution of the State of Texas 1876 Art. HTML and PDF formats. § 8. USE OF REVENUES FROM MOTOR VEHICLE REGISTRATION FEES AND TAXES ON MOTOR FUELS AND LUBRICANTS. Found insideAccording to the Seguins, article VIII, § 2(b) of the Texas Constitution "envisions the creation of a vested property right in service-connected disabled veterans, to be implemented by the Legislature." In essence, the Seguins argue ... Persons engaged in mechanical and agricultural pursuits shall never be required to pay an occupation tax. [1], Borrowing, Withholding, or Diverting Special Funds, The Legislature shall not have power to borrow, or in any manner divert from its purpose, any special fund that may, or ought to, come into the Treasury; and shall make it penal for any person or persons to borrow, withhold or in any manner to divert from its purpose any special fund, or any part thereof. . 1. equality and uniformity of taxation; taxation of property in proportion to value; occupation and … (a) The legislature by general law may authorize cities, towns, and other taxing units to grant exemptions or other relief from ad valorem taxes on property located in a reinvestment zone for the purpose of encouraging development or redevelopment and improvement of the property. (b) At the time the Commissioners Court meets to levy the annual tax rate for each county it shall levy whatever tax rate may be needed for the four (4) constitutional purposes; namely, general fund, permanent improvement fund, road and bridge fund and jury fund so long as the Court does not impair any outstanding bonds or other obligations and so long as the total of the foregoing tax levies does not exceed Eighty Cents ($ .80) on the One Hundred Dollars ($100) valuation in any one (1) year. Further to the subject of the “Spains” is article 10, wherein it states that the Spanish territory comprises several historical regions of the Iberian Peninsula , … A veteran having a disability rating of not less than 30 percent but less than 50 percent may be granted an exemption from taxation for property valued at up to $7,500. Be repealed by the legislature by general law may provide limitations on the ability of the State Constitution! 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