{"data":{"id":"us-tx/tex.-tax-code-26.02","jurisdiction":"us-tx","citation":"Tex. Tax Code § 26.02","heading":"ASSESSMENT RATIOS PROHIBITED.","body":"The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited. All property shall be assessed on the basis of 100 percent of its appraised value.\nActs 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE D. APPRAISAL AND ASSESSMENT","CHAPTER 26. ASSESSMENT"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.26.htm#26.02","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"290efdf98b725459c63ec2cafe4ae6e512ac0ce3c763bfa328b54f0823a7ae02","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-26.013","next":"us-tx/tex.-tax-code-26.03"},"notice":"GroundRules: Original legal text. Not legal advice."}