Texas Taxpayers and Research Association (TTARA) Research Foundation, "Texas Property Taxes: Past & Present," (May 2008), page 3.
Property taxes are assessed and collected by local governments.
 Sales taxes are collected by businesses, submitted to the Texas Comptroller and the local portion is then remitted to local governments.
 Texas Constitution, Article 8, Sec. 1(a).
 Texas Constitution, Article 8, Sec. 20.
 Texas Constitution, Article 8, Sec. 18.
 Texas Constitution, Article 8, Sec. 1(b). This section of the Constitution sets out the general premise for exemptions that "All real property and tangible personal property in this State, unless exempt as required or permitted by this Constitution, whether owned by natural persons or corporations, other than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law." Other Constitutional provisions set out specific exemptions required or permitted.
 Texas Constitution, Article 8, Sec. 21(c).
 List does not include school districts that may have adopted a tax rate that is more than the rollback rate because of a disaster as allowed in Tax Code Section 26.08.
 Not all results have been confirmed. Vote counts may vary as election results are finalized.
 Although there are 254 counties in the state, the Panhandle counties of Potter and Randall, where Amarillo is located, operate a joint appraisal district.
 Tax Code Chapter 6, Local Administration, describes the board's duties in detail.
 Where the number of CADs does not total 253, it means some CADs did not report on the item under discussion.
 Ten CADs did not report parcel counts or average cost of parcels.
 In 2009, the 81st Texas Legislature, Regular Session enacted House Bill 2447 that moved the responsibilities of BTPE to the Texas Department of Licensing and Regulation.
 Tax Code Section 1.04(7).
 This category includes incomplete, dismissed and pending appeals.
 This chart includes only decided decisions; it does not include appeals that were dismissed, rejected, withdrawn, pending or otherwise not reaching a decision by an arbitrator.