Art 8 - Sec 18
Article 8 - TAXATION AND REVENUE
Section 18 - EQUALIZATION OF VALUATIONS; SINGLE APPRAISAL
(a) The Legislature shall provide for equalizing, as near as may be, the valuation of all property subject to or rendered
for taxation, and may also provide for the classification of all lands with reference to their value in
the several counties.
(b) A single appraisal within each county of all property subject to ad valorem taxation
by the county and all other taxing units located therein shall be provided by general law. The
Legislature, by general law, may authorize appraisals outside a county when political subdivisions
are situated in more than one county or when two or more counties elect to consolidate appraisal
services.
(c) The Legislature, by general law, shall provide for a single board of equalization for
each appraisal entity consisting of qualified persons residing within the territory appraised by that
entity. Members of the board of equalization may not be elected officials of the county or of the
governing body of a taxing unit.
(d) The Legislature shall prescribe by general law the methods, timing, and
administrative process for implementing the requirements of this section. (Amended Nov. 4, 1980.)