[Review of] Texas Property Taxes

Professor Cummins reviews Jay D. Howell’s Texas Property Taxes. It is a welcome addition and should be lauded, if for no other reason, because it is a maiden effort at a comprehensive treatise discussion of property taxes in Texas. The volume has a number of strengths. It refers to virtually all the important areas of functional activity in property tax administration. Its twenty-five chapters are divided into the four areas of taxable property, assessment activities, collection activities, and taxpayer litigation. The table of contents is exceptionally complete and detailed. It allows the reader to pinpoint his entry into the book at a particular section with an awareness of the context of the chapter's discussion. Notwithstanding these helpful features, a number of weak points diminish the book's utility. The source material cited in both text and footnotes is almost totally limited to the Texas Constitution, Texas statutes, and Texas judicial opinions. Lacking are legislative and executive department studies as well as those by quasi-public and private institutions. Also absent are any out-of-state sources that are explanatory of the Texas property tax system.