Twiford v. Nueces County Appraisal District

OPINION

KENNEDY, Justice.

Appellees placed appellant’s boat on the tax rolls and assessed an ad valorem tax on the boat. The district court upheld the taxation. Appellant brings nine points of error. We affirm the judgment of the trial court.

The first issue before this Court is whether or not a boat used exclusively for recreational purposes is subject to ad valo-rem taxation. Appellant argues that the boat is exempt from taxation because it is a personal effect not held or used for the production of income, pursuant to Tex. Const, art. VIII, § 1.

Section one of article VIII provides that, “All…