Opinion No.

Office of the Attorney General — State of Texas John Cornyn The Honorable Ken Armbrister Chair, Committee on Criminal Justice Texas State Senate P.O. Box 12068 Austin, Texas 78711

Re: Constitutionality of Tax Code section 26.05, regarding notice and hearing requirements for property tax increase (RQ-1188)

Dear Senator Armbrister:

Your question involves an apparent conflict between article VIII, section21 of the Texas Constitution and section 26.05(d) of the Tax Code, both of which require public notice and hearing of intended property tax increases by political subdivisions. You ask whether…