Texas § TX.26.051 - EVIDENCE OF UNRECORDED TAX RATE ADOPTION
Full text of Texas The Texas Constitution § TX.26.051 — EVIDENCE OF UNRECORDED TAX RATE ADOPTION, with citation guidance and answers to common questions.
§ TX.26.051. EVIDENCE OF UNRECORDED TAX RATE ADOPTION
EVIDENCE OF UNRECORDED TAX RATE ADOPTION. (a) If a taxing unit does not make a proper record of the adoption of a tax rate for a year but the tax rate can be determined by examining the tax rolls for that year, the governing body of the taxing unit may take testimony or make other inquiry to determine whether a tax rate was properly adopted for that year. If the governing body determines that a tax rate was properly adopted, it may order that its official records for that year be amended nunc pro tunc to reflect the adoption of the rate. (b) An amendment of the official records made under Subsection (a) of this section is prima facie evidence that the tax rate entered into the records was properly and regularly adopted for that year. Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.01(a), eff. Aug. 28, 1989.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.26.051
What does The Texas Constitution § TX.26.051 cover?
Section TX.26.051 ("EVIDENCE OF UNRECORDED TAX RATE ADOPTION") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.26.051?
A common citation format is "The Texas Constitution § TX.26.051" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.26.051 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.