Legislative Reference Library of Texas About the library Site Index

Legislative Reference Library of Texas
your partner in legislative research

Legislative clips Legislative clips archive Texas media links Current articles Texshare databases New books New & Noteworthy
Legislative Archive System Index to Sections Affected Conference committee reports Constitutional amendments Vetoes State budget Redistricting information Signed copies of bills Statutory revision Texas law timeline Water law timeline Statute publication dates Legislative intent guide
Texas Legislators: Past & Present Governors of Texas Lt. Governors and Speakers Senate Presidents Pro Tempore Senate & House seniority Member statistics Chief Elected Officials Texas legislators on Twitter
Sessions and years Bill statistics Member statistics Bill effective dates Legislative deadlines Session summaries Special sessions Legislative staff lists
Today's meetings Meetings by date Standing committees Committees by session Committee search Legislative reports Committee minutes Standing committee appointments
Library catalog House & Senate Journals House & Senate Rules Parliamentary resources General and Special Laws of Texas Codes of 1856 Paschal's Digest Penal Code revision research guide Code of Criminal Procedure guide Deceptive Trade Practices Act Impeachment of O.P. Carrillo Gubernatorial inauguration materials Water resources research guide School finance litigation archive
Frequently Asked Questions Contacting your legislator Texas bill status State agency hotlines & citizen   assistance Texas legislative agencies &   process Other libraries Public policy resources

LRL Home - Committees - Search results - Subject search resultsprinter friendly versionreturn to screen view

Subject search results

15 Document(s) [ Subject: Tax appraisals ]

Committee: Senate Finance
Title: Interim Report
Library Catalog Title: Interim charge recommendations to the 82nd Legislature
Subjects: Affordable housing | Aging and Disability Services, Texas Department of | Border security | Business taxes | Cancer Prevention and Research Institute of Texas | Disaster relief | Economic stabilization | Federal aid | Highway finance | Hospitals | Mineral rights | Nursing education | Prepaid tuition plans | Property tax exemptions | Property taxes | Rural health care | State budgets | Tax and expenditure limits | Tax appraisals | Tax incentives | Tax revenue | Tobacco taxes | Traffic | Transportation, Texas Department of | Tropical storms | University finance | University of Texas Medical Branch at Galveston |
Library Call Number: L1836.81 F49
Session: 81st R.S. (2009)
Online version: View report [158 pages  File size: 7,366 kb]
Charges: This report should address the charges below.
1. Review and make recommendations regarding existing and future public debt at all levels of government in Texas, including independent school districts, cities, other local governments and the Texas Guaranteed Tuition Plan.
2. Study the impact of recent hurricanes for which a federal disaster declaration was issued on local economies. Examine the basis for the distribution of federal dollars for hurricane cleanup across the state. Review past methods of distribution, including those involving the Texas Department of Housing and Community Affairs and the Office of Rural Community Affairs. Develop policy and statutory recommendations to ensure that the system of distribution is effective to address needs of the various regions of the state in the event of future disasters. Provide effective budget oversight of state agencies that received appropriations as a result of hurricane damage. Examine the rebuilding of University of Texas Medical Branch at Galveston and the collection and proper deposit of federal reimbursements.
3. Review the effect that Texas Business Tax credits, such as a research and development credit, have on economic development in Texas. Determine whether the costs of various tax credits would be adequately offset by the net increase in state sales tax and other revenues and jobs produced by each credit. Focus on businesses relocating to or from the State of Texas, the impact on the tax base, employment, and the overall economic condition of the state.
4. Identify and evaluate potential improvements to the property tax system. Consider and make recommendations relating to the following:
  • Methods to increase public participation in the tax rate-setting process and ensure fairness in appraisal protests and appeals;
  • Requirement that property appraisal values may not increase by more than inflation and/or population growth, or another amount to be determined by local taxing authorities, with a maximum cap of 10 percent;
  • Exemptions provided to community housing development organizations to determine if changes are needed to ensure that the public benefits outweigh the revenue loss;
  • Methods and procedures for determining a real property interest in oil or gas in place, as contained in Texas Tax Code Sec. 23.175, including how market-based data and market-based methodology could possibly be used to ensure fair, reliable, and equitable price forecasts of oil and gas interests. Analyze the need for the creation of an Oil and Gas Valuation Advisory Committee to assist in forecasting current calendar year statewide average prices for oil and gas; and
  • the constitutional constraints and fiscal implications of exempting real property, leased to a school, as defined by Section 11.21 of the Tax Code, from ad valorem taxation.
5. Examine the Texas Tomorrow Fund and its impact on institutions of higher education. Assess current and future costs, the ability of institutions to absorb the costs, and make recommendations for ensuring a sound fiscal approach to managing the fund for the future.
6. Study the impact of changing the constitutional and statutory spending limit based on the sum of the rate of population growth and the rate of inflation. Examine what past biennial spending limits would have been, and what the next biennium's limit might be, under a new definition. Consider the impact of exempting growth from federally mandated programs.
7. Study and make recommendations regarding formula funding and its impact on the cost of attendance and methods of financing higher education institutions, including funding differences for pharmacy and nursing programs; research funding; performance funding; and funding for institutions that face capacity student enrollment. Specifically address the following:
  • Methods of financing capital projects at higher education institutions, including the levels of deferred maintenance, the impact of deferred maintenance on the ability to offer basic instructional services, and the methods used to finance deferred maintenance projects. Recommend alternatives for providing a structured and recurring funding mechanism more suited to the state's fiscal capacity and institutional needs
  • Supplemental funding for structured programs that are essential for student success and for meeting the goals of Closing the Gaps, including those that provide concentrated student academic and personal support services for universities that enroll a high proportion of non-traditional or at-risk students. Study and make recommendations regarding the quality and effectiveness of academic advising, focusing on resources, staff development, and impact on timeĀ­ to-degree.
8. Review the capacity of rural hospitals, rural hospital infrastructure, and the statewide impact of services provided by rural hospitals. Make recommendations for funding options to help communities that do not have adequate resources to replace aging infrastructure and consider the creation ofa rural hospital infrastructure support program similar to the courthouse preservations fund.
9. Examine transportation funding concepts contained in legislation considered during the 81 st Legislature, Regular and Special Sessions. Analyze options and make recommendations relating to historical funding strategies, including prioritization of existing revenues, as well as alternative state and local transportation funding concepts. (Joint charge with Senate Transportation and Homeland Security Committee)
  • Ensure that the pass-through program reimbursements to contractors and local public entities are based on actual project costs and not cost estimates.
  • Prioritize necessary road construction projects and target financing to those segments that affect the largest number of Texans through congestion mitigation.
  • Ensure that Texas receives the best value for its investment. (Subcharges added pursuant to Dewhurst letter dated 4/8/2010.)
10. Monitor the implementation of legislation addressed by the Senate Committee on Finance, 81 st Legislature, Regular and Called Sessions, and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following:
  • The Legislative Budget Board effectiveness and efficiency review of Chapter 313, Tax Code. Consider whether tax provisions provide a net benefit to the state.
  • Monitor ongoing faculty recruitment and retention for Texas nursing schools, and assess the impact ofincreased state funds to nursing schools to increase faculty salaries and add new teaching schools.
  • Monitor the use of Byrne Grant Border security funds, including whether additional funds need to be spent on communications interoperability.
  • Monitor the Department of Aging and Disability Services (DADS) implementation of SB 643, emergency legislation relating to Texas' state supported living centers (SSLCs), implementation of Special Provisions relating to All Health and Human Services Agencies, Section 48, Contingency Appropriation for the Reshaping of the System for Providing Services to Individuals with Developmental Disabilities, and implementation of the United States Department of Justice (DOJ) Settlement Agreement terms.
  • Provide effective budget oversight of Texas Department of Transportation's implementation of Riders 55 and 56, appropriations from State Highway Fund No. 006 and Proposition 12 General Obligation Bonds for reducing congested road segments.
  • Monitor the revenue receipts associated with the weight-based tobacco tax.
  • Monitor the Cancer Prevention and Research Institute of Texas grant making process to ensure that funds are spent efficiently and effectively.
  • Monitor the expenditure of federal American Resource and Recovery Act funds. Review the extent to which federal stimulus funds affected each agency's ability to meet or surpass its Performance Measure Targets. Consider the effect that delays in federal approvals have had on funding for public education and weatherization programs.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways & Means, Texas House of Representatives interim report, 2010 : a report to the House of Representatives, 82nd Texas Legislature
Subjects: Administrative Hearings, State Office of | Appraisal review boards | Business taxes | Cable telecommunications providers | Comptroller of Public Accounts campaigns and elections | Margins tax | Property tax exemptions | Sales tax exemptions | Sales taxes | Satellite communications | State administrative hearings | Tax appraisals |
Library Call Number: L1836.81 W368
Session: 81st R.S. (2009)
Online version: View report [128 pages  File size: 1,365 kb]
Charges: This report should address the charges below.
1. Monitor the revised franchise tax and identify changes to simplify the tax and improve compliance and fairness.
2. Examine the state's major tax exemptions to determine how the current costs and benefits compare with the original legislative objectives. Make recommendations for adjustments as needed.
3. Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals.
4. Evaluate the impact of the transfer of administrative law judges from the Comptroller's Office to the State Office of Administrative Hearings on the dispute resolution process.
5. Study the tax structure as applied to cable versus satellite service to determine if any unfair competition results from state tax policies.
6. Monitor the implementation of property tax appraisal and alternative valuation appeal reforms enacted by the 81st Legislature.
7. Monitor the agencies and programs under the committee's jurisdiction.
Committee: Senate Finance Subcommittee on Property Appraisal and Revenue Caps
Title: Interim Report
Library Catalog Title: Interim report
Subjects: Appraisal districts | School budgets | School finance | Tax and expenditure limits | Tax appraisals | Tax rollback elections | Texas Economic Development Act |
Library Call Number: L1836.80 F49pa
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 3,312 kb]
Charges: This report should address the charges below.
1. Review the property tax appraisal system, including the following:
  • the duties and responsibilities of chief appraisers and appraisal districts;
  • any abuses that occur in the appraisal process;
  • the process of appointing the members of boards of directors of appraisal districts;
  • the impact of adding members to the boards of directors of appraisal districts who are not appointed by the taxing jurisdictions of the district and methods for appointing these additional directors;
  • the usefulness of information provided in a notice of appraised value;
  • the impact of HB 1010, 80th Legislature, Regular Session, relating to appraisal districts crossing county lines;
  • any benefit from requiring more uniformity in appraisal standards used by appraisal districts;
  • any revisions to the property valuation appeal system that could reduce the cost of dispute resolution;
  • the likelihood of, and any associated benefit from, increased compliance with the existing business personal property rendition law if chief appraisers are given limited audit authority.
2. Study the benefits and limitations of property tax appraisal caps compared to a limit on revenue a local jurisdiction can receive without the approval of the voters in the locality. Consider alternative sources of funding to replace property tax revenues.
3. Study the cost and benefit to the state of projects approved by school districts limiting the value of business investment under the Texas Economic Development Act (Ch 313, Tax Code), and the funding impact on public schools.
4. Review the practice of school districts approving budgets contingent on the passage of a rate-rollback election.
Committee: House Local Government Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Local Government Ways & Means, Texas House of Representatives interim report, 2008 : a report to the House of Representatives, 81st Texas Legislature
Subjects: Affordable housing | Appraisal districts | Public notices | Sales taxes | Tax administration | Tax appraisals | Tax increases |
Library Call Number: L1836.80 L786w
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 4,721 kb]
Charges: This report should address the charges below.
1. Study whether Texas law should be amended on the methods used to determine the "place of business" of retail operations under Chapter 321, Tax Code, governing municipal sales taxes, and whether better-defined procedures and limitations should be enacted to assist the comptroller in determining reallocation of sales tax revenues from one municipality to another.
2. Review provisions for local government notices on potential tax rate increases and clarify potentially conflicting statutes. Look at requiring two (rather than one) public hearing on tax rate increases.
3. Examine the addition of members to the board of directors of appraisal districts who are not appointed by the taxing jurisdictions of the district. Determine methods for appointing these additional directors.
4. Examine the system for appraising property for tax purposes:
  • Study the implementation and effects of HB 1010, 80th Legislature, Regular Session.
  • Consider whether the statutory system for choosing the Central Appraisal District Board of Directors and governing the board's operation adequately protects the public interest.
  • Evaluate whether the authority of the chief appraiser should be limited.
  • Consider alternative methods and procedures for conducting the Comptroller's School Value Study to ensure both the equitable distribution of state school aid and a more stringent review of local appraisal practices.
  • Examine constitutional and statutory constraints on the enforcement of uniform appraisal standards across the state and the ability of the state to provide oversight of appraisal districts.
  • Consider ways to improve appraisal district efficiency, transparency and services, including, but not limited to, the reconfiguration of appraisal districts.
  • Evaluate changes in the property valuation appeal system that could expedite and reduce the cost of dispute resolution.
5. Research the policies and procedures by which local tax appraisers value rent-restricted affordable housing properties and authorized legislatively established tax exemptions. Evaluate application and interpretation of existing statutes by local appraisal districts to affordable housing properties throughout the life cycle of developments. Make recommendations for statutory changes. (Joint Interim Charge with the House Committee on Urban Affairs.)
6. Monitor the agencies and programs under the committee's jurisdiction.
Committee: House Property Tax Relief and Appraisal Reform, Select
Title: Interim Report
Library Catalog Title: Interim report to the 81st Texas Legislature
Subjects: Appraisal districts | Property taxes | Tax appraisals |
Library Call Number: L1836.80 P945ar
Session: 80th R.S. (2007)
Online version: View report [12 pages  File size: 1,041 kb]
Charge: This report should address the charge below.
1. The Select Committee on Property Tax Relief and Appraisal Reform had jurisdiction over all matters pertinent to the goals of providing relief from property taxes and reforming the property tax system. The select committee's jurisdiction includes examining the appropriateness of the provisions of the Texas Constitution and the Tax Code that limit or authorize limiting the appraised value or increases in the appraised value of certain property for property tax purposes.
Committee: House Urban Affairs
Title: Interim Report
Subjects: Affordable housing | Crime laboratories | Deed restrictions | Housing and Community Affairs, Texas Department of | Houston Municipal Employees Pension System | Houston Police Department | Houston, Texas | Property tax exemptions | Public retirement systems | Senior citizens | Tax appraisals |
Library Call Number: L1836.80 UR1
Session: 80th R.S. (2007)
Online version: View report [37 pages  File size: 3,305 kb]
Charges: This report should address the charges below.
1. Asses the current senior housing market and available options for affordable senior housing.
2. Research and update legislation that permits residential neighborhoods whose deed restrictions have lapsed to reinstate those deed restrictions or create needed deed restrictions through a petition committee by expanding them to more areas.
3. Study and evaluate the levels, methods and alternatives by which the state funds all affordable housing programs, focusing on administrative cost-effectiveness to determine greater returns on investment, savings and efficiency. Examine the current procedures and applications of the annual, integrated Low Income Housing Plan prepared by the Texas Department of Housing and Community Affairs, and prepare recommendations for the development of a comprehensive, long-range, statewide plan or model to address growing need throughout the state.
4. Monitor current methodology involving departmental rules, procedures and policies governing state and federal compliance in the evaluation and ranking of all multifamily affordable housing applications for the allocation of funds during the annual awards cycle.
5. Examine the development and implementation of a physical standards (asset oversight) rating system for multifamily residential rental facilities, to be used by all local and state issuers of tax-exempt bonds and tax credits, to determine eligibility for future financing and for compliance enforcement purposes.
6. Examine the policies and procedures by which local tax appraisers value rent-restricted affordable housing properties, and authorize legislatively established tax exemptions. Evaluate application and interpretation of existing statutes by local appraisal districts to affordable housing properties throughout the life cycle of developments. Make recommendations for statutory changes. (Joint Interim Charge with the House Committee on Local Government Ways and Means.)
7. Examine the operation of the Houston Municipal Employees Pension System, its Board of Trustees and staff. (Joint Interim Charge with the House Committee on Pensions and Investments.)
8. Monitor the report issued by the Independent Investigator for the Houston Police Department Crime Laboratory and Property Room, the independent panel review of certain criminal convictions prompted by the conclusions of this report, and the implementation by the City of Houston of any reforms recommended in this report. Also monitor other urban crime laboratories and their compliance with state laws regulating their functions. (Joint Interim Charge with the House Committee on Law Enforcement.)
Committee: House Local Government Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Local Government Ways & Means, Texas House of Representatives interim report, 2006 : a report to the House of Representatives, 80th Texas Legislature
Subjects: Air quality | Appraisal districts | County government | Disaster relief | Federal mandates | Homeland security | Indigent criminal defense | Indigent health care | Juvenile justice system | Probation | Property taxes | State mandates | Tax appraisals | Tax rollback elections | Undocumented immigrants | Water quality management |
Library Call Number: L1836.79 L786w
Session: 79th R.S. (2005)
Online version: View report [92 pages  File size: 23,908 kb]
Charges: This report should address the charges below.
1. Review the current system of appraising property located in more than one appraisal district as created in HB 703, 78th Legislature, Regular Session. Determine if one fair and equal value per property for ad valorem taxes is preferable to the current system, and whether it is more efficient to appraise property on a county line basis or on a jurisdictional line basis.
2. Research and make recommendations regarding the Central Appraisal Districts in Texas: evaluate the makeup of the board of directors; examine whether consolidation of certain appraisal districts would save money; review appraisal districts' methodology in arriving at appraisal values; determine the impact of the Comptroller's Office audit on the operation of the appraisal district and its derivation of appraisal values.
3. Compare and evaluate how counties and school districts impose (levy) property taxes, including a study and evaluation on the effective tax rate, the rollback rate, and rollback elections.
4. Study the impact of unfunded mandates by state and federal governments on cities.
Committee: House Local Government Ways and Means
Title: Interim Report
Subjects: Sales taxes | Tax appraisals | Timber industry |
Library Call Number: L1836.78 L786w
Session: 78th R.S. (2003)
Online version: View report [159 pages  File size: 17,470 kb]
Charges: This report should address the charges below.
1. Examine the system of appraising property for tax purposes, specifically include an examination of the appeals process, the application and effects of the rollback rate and the limit on annual tax increases of all property.
2. Explore the use of "Texas Purchasing Companies" as a tax reduction strategy by businesses seeking local sales tax rebates in cities other than the location of the actual business.
3. Study the methods and procedures for appraising timber land for property tax purposes.
4. Monitor the agencies and programs under the committee's jurisdiction.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects: e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number: L1836.77 w368
Session: 77th R.S. (2001)
Online version: View report [132 pages  File size: 2,006 kb]
Charges: This report should address the charges below.
1. Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2. Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3. Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4. Review the effects of franchise tax credits authorized by SB 441, 76th Legislature, Regular Session, and evaluate their success in achieving legislative goals.
5. Actively monitor agencies and programs under the committee's oversight jurisdiction.
Committee: House Revenue and Public Education Funding, Select
Title: Interim report
Library Catalog Title: Interim report, the Texas tax system today : a legislative overview and current options for change.
Subjects: Ad valorem taxes | Economic development | Franchise taxes | Property taxes | School finance | State taxes | Tax appraisals | Tax incentives | Tax increment reinvestment zones | Tax system |
Library Call Number: L1836.75 r322
Session: 75th R.S. (1997)
Online version: View report [69 pages  File size: 3,621 kb]
Charges: This report should address the charges below.
1. Continue the committee's comprehensive study of the methods and formulas by which public schools are funded, with the goal of averting a constitutional crisis.
2. Review the laws, rules, and practices that govern the appraisal of property for purposes of ad valorem taxation, including the appraisal reform legislation enacted by the 75th legislature.
3. Study the relative burden of all state and local taxes on major sectors of the state's economy. Evaluate the effect of the tax burden on the competitiveness of each sector.
4. Review all issues related to economic development incentives that may reduce school property taxes. The review should include tax abatements, tax increment financing and 4B development corporations.
5. Review the state's laws, rules and practices for apportioning receipts from intangible assets under the state franchise tax. The review should include an examination of the current location-of-payor rule, as well as alternatives and their effects on tax equity, business expansion and job creation, and opportunities for tax avoidance.
6. Continue the committee's comprehensive review of exceptions and exemptions under the various tax laws of the state.
Committee: House County Affairs
Title: Interim report
Library Catalog Title: To the Speaker and members of the House of Representatives : report of the Committee on County Affairs.
Subjects: Counties | County budgets | County government | Indigent health care | Property taxes | Radioactive waste | Solid waste disposal | Statutory revision | Supreme Court decisions, U.S. | Tax appraisals |
Library Call Number: L1836.68 c832
Session: 68th R.S. (1983)
Online version: View report [140 pages  File size: 4,573 kb]
Charges: This report should address the charges below.
1. To monitor all activities and have budget oversight responsibilities for those agencies, boards and commissions as listed in Rule 3, Section 5.
2. To examine county ordinance-making authority and its ramifications.
3. To classify, investigate, and analyze county law as it presently exists.
4. To investigate the various sources of revenue that counties currently have.
5. To examine the impact of the recent U.S. Supreme Court decision, revenues regarding tax exempt status of federal securities on county revenues.
6. In cooperation with the House Committee on Urban Affairs and the House-Senate Joint Committee on Indigent Health Care, study the impact of indigent health care on county government.
7. Conduct a mid-course review of the activities to date of the Texas Low-level Radioactive Waste Disposal Authority (TLLRWDA) and take testimony and gather evidence from interested public officials and private citizens on the matter of low-level nuclear waste disposal in Texas.
Committee: Joint Agricultural Land Assessment
Title: Interim Report
Library Catalog Title: Report to the 62nd Legislature of the Agricultural Land Assessment Study Committee.
Subjects: Property tax exemptions | Property taxes | Tax appraisals |
Library Call Number: L1836.61 ag83
Session: 61st R.S. (1969)
Online version: View report [77 pages  File size: 2,869 kb]
Charge: This report should address the charge below.
1. Investigate and study all matters pertaining to the taxation of farm, ranch and forest lands, on the basis of their capability to support the raising of livestock and/or to produce farm and forest crops, including without limitation the proper classification of lands which shall be taxed on such basis and all matters incident to the mechanics of evaluating or assessing such lands on said basis.
Supporting documents
Committee: Joint Agricultural Land Assessment
Title: Transcripts, June 10 - September 22, 1970
Library Catalog Title: Minutes
Library Call Number: L1836.61 AG83H
Session: 61st R.S. (1969)
Online version: View document [560 pages  File size: 359,893 kb]
Committee: Joint Tax Survey Committee
Title: Report
Library Catalog Title: Report of the Tax Survey Committee created by the fortieth Legislature of the state of Texas.
Subjects: Estate taxes | Personal property taxes | Property taxes | State income taxes | Tax administration | Tax appraisals | Tax evasion | Tax revenue | Tax system | Tobacco taxes |
Library Call Number: T350.8 T199 1929/H.J. of Tex. (Supp.), 41st Leg., R.S. 1 (1929)
Session: 40th R.S. (1927)
Online version: View report [463 pages  File size: 22,230 kb]
Charge: This report should address the charge below.
1. Make a careful study of the subject of revenue and taxation with special references to the problems presented in Texas and the comparative burdens borne, and shall investigate and study the systems of raising revenue and administering same in other states. Secure information as to Texas, and as to other such states desired by it, as to the taxable values of said states, the aggregate income of individuals and corporations within each state, the systems of taxation within same, the method of financing the educational and eleemosynary institutions and departments of the government and other information relative to the wealth and resources of each of said states and the methods employed for securing revenue for the maintenance of such institutions and the pro rata and comparative cost of educational and eleemosynary institutions and other departments of government. Recommend, as to legislation, as may be necessary, to secure sufficient funds for a proper and economical administration of the departments of government, educational and eleemosynary institutions and as will, as nearly as possible, fairly and equitably and impartially distribute such burdens against its citizens and their property and make a reality of the constitutional provision that "taxes shall be equal and uniform."
Committee: Senate Tax Investigation
Title: Report
Library Catalog Title: Report of Special Tax Committee.
Subjects: Property taxes | Property values | Tax administration | Tax appraisals | Tax system |
Library Call Number: S.J. of Tex., 38th Leg., 2nd C.S. 423 (1923)
Session: 38th R.S. (1923)
Online version: View report [25 pages  File size: 1,801 kb]
Charge: This report should address the charge below.
1. To investigate taxes of all kinds, existing and being contemplated, and other revenue raising and dispensing organizations of the state of Texas. *

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

Information on this website is provided as a public service by the Legislative Reference Library. The Legislative Reference Library makes no representation as to its completeness or accuracy and makes no warranty in regard to its use. Users assume all risk of reliance on the information included on this site.