What mandates equal and uniform taxation in Texas?

The mandate for equal and uniform taxation in Texas originates from both the Texas Constitution and the Texas Property Tax Code. Specifically, Article VIII of the Texas Constitution establishes the principle of uniformity in property taxation, requiring that property be taxed according to its value and in a manner that does not favor one type of property over another. This constitutional mandate is further elaborated and enforced through the Texas Property Tax Code, which sets guidelines and standards to ensure that property taxes are assessed fairly and uniformly across different jurisdictions.

The significance of this principle lies in promoting fairness and equality in the tax system, preventing discrimination between property owners based on arbitrary factors. Thus, the combination of these legal foundations ensures that taxpayers in Texas are treated equitably in terms of property tax assessments.