Implements of husbandry that are used in the production of farm or ranch products are exempt from ad valorem taxation.
(Added Nov. 2, 1982.)
Tex. Const. art. 8, § 19a, under Taxation and Revenue.
Tex. Const. art. 8, § 19a
IMPLEMENTS OF HUSBANDRY; EXEMPTION
Implements of husbandry that are used in the production of farm or ranch products are exempt from ad valorem taxation.
(Added Nov. 2, 1982.)