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| | Example: | | Example: |
| − | Georgia Constitution, Art. 7, Sec. 1, Taxing Authority | + | |
| | + | '''Georgia Constitution''', Art. 7, Sec. 1, Taxing Authority |
| | | | |
| | Paragraph II. Taxing power limited. | | Paragraph II. Taxing power limited. |
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| | (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. |
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| − | NOTE: The Georgia constitution only mentions real property as subject to taxation. | + | NOTE: The Georgia constitution only mentions real property as subject to taxation. |
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| | + | In contrast, when referring to private property: |
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| | + | SECTION III. |
| | + | GENERAL PROVISIONS |
| | + | Paragraph I. Eminent domain. (a) Except as otherwise provided in this Paragraph, '''private property''' shall not be taken or damaged for public purposes without just and adequate compensation being first paid. |
| | + | |
| | + | (b) When '''private property''' is taken or damaged by the state or the counties or municipalities of the state for public road or street purposes, or for public transportation purposes, or for any other public purposes as determined by the General Assembly, just and adequate compensation therefor need not be paid until the same has been finally fixed and determined as provided by law; but such just and adequate compensation shall then be paid in preference to all other obligations except bonded indebtedness. |
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| | + | NOTE: Private property cannot be taken without just compensation. However, real property may be taken for failure to pay taxes, and no compensation is due. |
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| − | Texas Constitution: | + | '''Texas Constitution:''' |
| | ARTICLE 8 - TAXATION AND REVENUE | | ARTICLE 8 - TAXATION AND REVENUE |
| | Sec. 1. EQUALITY AND UNIFORMITY; TAX IN PROPORTION TO | | Sec. 1. EQUALITY AND UNIFORMITY; TAX IN PROPORTION TO |