Changes

Example:

Example:

Georgia Constitution, Art. 7, Sec. 1, Taxing Authority

Georgia Constitution, Art. 7, Sec. 1, Taxing Authority

Paragraph II. Taxing power limited. (a) The annual levy of state '''ad valorem''' taxes on tangible property for all purposes, except for defending the state in an emergency, shall not exceed one-fourth mill on each dollar of the assessed value of the property.

 

Paragraph II. Taxing power limited.  

 

(a) The annual levy of state '''ad valorem''' taxes on tangible property for all purposes, except for defending the state in an emergency, shall not exceed one-fourth mill on each dollar of the assessed value of the property.

 

Paragraph III. Uniformity; classification of property; assessment of agricultural land; utilities.  

Paragraph III. Uniformity; classification of property; assessment of agricultural land; utilities.  

(c) Tangible '''real property''', but no more than 2,000 acres of any single property owner, which is devoted to bona fide agricultural purposes shall be assessed for ad valorem taxation purposes at 75 percent of the value which other tangible '''real property''' is assessed.

(c) Tangible '''real property''', but no more than 2,000 acres of any single property owner, which is devoted to bona fide agricultural purposes shall be assessed for ad valorem taxation purposes at 75 percent of the value which other tangible '''real property''' is assessed.

NOTE: The Texas constitution states that all real and personal property is subject to their taxing power.

NOTE: The Texas constitution states that all real and personal property is subject to their taxing power.

Interestingly, there IS one brief mention of "private property" in the Texas Constitution:

Interestingly, there IS one brief mention of "private property" in the Texas Constitution:

The legislature by general law may authorize a city or town to expend public funds for the relocation or replacement of sanitation sewer laterals or water laterals on '''PRIVATE PROPERTY''' if the relocation or replacement is done in conjunction with or immediately following the replacement or relocation of sanitation sewer mains or water mains serving the property. The law must authorize the city or town to affix, with the '''CONSENT OF THE OWNER''' of the '''PRIVATE PROPERTY''', a lien on the property for the cost of relocating or replacing the laterals on the property and must provide that the cost shall be assessed against the property with repayment by the property owner to be amortized over a period not to exceed five years at a rate of interest to be set as provided by the law. The lien may not be enforced until after five years have expired since the date the lien was affixed.

The legislature by general law may authorize a city or town to expend public funds for the relocation or replacement of sanitation sewer laterals or water laterals on '''PRIVATE PROPERTY''' if the relocation or replacement is done in conjunction with or immediately following the replacement or relocation of sanitation sewer mains or water mains serving the property. The law must authorize the city or town to affix, with the '''CONSENT OF THE OWNER''' of the '''PRIVATE PROPERTY''', a lien on the property for the cost of relocating or replacing the laterals on the property and must provide that the cost shall be assessed against the property with repayment by the property owner to be amortized over a period not to exceed five years at a rate of interest to be set as provided by the law. The lien may not be enforced until after five years have expired since the date the lien was affixed.

Without consent of the owner, the State or local government cannot affix a lien, nor assess against the property, nor compel repayment.

 

In short, private property and its owner is NOT subject to their authority. However, you may correctly assume that REAL ESTATE owners would not be asked for consent before a lien would be placed against their property for assessments.

 

Without consent of the owner, the State or local government cannot affix a lien, nor assess against the private property, nor compel repayment. In short, private property and its owner is NOT subject to their authority. However, you may correctly assume that REAL ESTATE owners would not be asked for consent before a lien would be placed against their property for assessments.

--[[User:Jetgraphics|Jetgraphics]] 18:39, 27 November 2007 (EST)

--[[User:Jetgraphics|Jetgraphics]] 18:39, 27 November 2007 (EST)