Texas Tax Assessor-Collector Practice Exam 200
Questions and Correct Answers
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Section 1: Legal Framework and Property Tax Code (Questions 1-25)
Question 1: Which Texas law provides the primary legal framework for property tax assessment
and collection?
A) Texas Penal Code
B) Texas Property Tax Code
C) Texas Family Code
D) Texas Education Code
Correct Answer: B
Explanation: The Texas Property Tax Code contains statutes governing property tax assessment,
levy, and collection in Texas.
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Question 2: Which article of the Texas Constitution primarily addresses taxation powers of local
governments?
A) Article VIII
,B) Article XI
C) Article IX
D) Article X
Correct Answer: A
Explanation: Article VIII of the Texas Constitution grants taxation powers to local governments,
including counties, cities, and special districts, establishing the framework for property taxation.
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Question 3: Which Texas constitutional principle requires that property taxation be equal and
uniform?
A) Article I, Section 2
B) Article VIII, Section 1
C) Article III, Section 5
D) Article X, Section 20
Correct Answer: B
Explanation: Article VIII, Section 1 of the Texas Constitution states that taxation must be equal
and uniform.
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Question 4: Which chapter of the Texas Tax Code defines "ad valorem" property taxes?
,A) Chapter 23
B) Chapter 26
C) Chapter 31
D) Chapter 41
Correct Answer: A
Explanation: Chapter 23 of the Texas Tax Code defines ad valorem property taxes, including their
characteristics and application.
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Question 5: The enabling legislation for appraisal districts in Texas is primarily found in which of
the following?
A) Texas Constitution
B) Texas Tax Code, Chapter 6
C) Local Government Code
D) Texas Administrative Code
Correct Answer: B
Explanation: Chapter 6 of the Texas Tax Code provides the enabling legislation for the creation
and operation of appraisal districts.
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, Question 6: Which of the following is considered real property under Texas law?
A) Office furniture
B) Machinery and equipment
C) Land and improvements permanently attached
D) Inventory held for sale
Correct Answer: C
Explanation: Real property includes land, improvements, fixtures, and appurtenances
permanently attached to the land.
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Question 7: Which of the following is considered personal property under Texas law?
A) A single-family house
B) A vacant lot
C) A vehicle
D) A duplex
Correct Answer: C
Explanation: Personal property includes movable items like vehicles, not real estate.
Questions and Correct Answers
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Section 1: Legal Framework and Property Tax Code (Questions 1-25)
Question 1: Which Texas law provides the primary legal framework for property tax assessment
and collection?
A) Texas Penal Code
B) Texas Property Tax Code
C) Texas Family Code
D) Texas Education Code
Correct Answer: B
Explanation: The Texas Property Tax Code contains statutes governing property tax assessment,
levy, and collection in Texas.
---
Question 2: Which article of the Texas Constitution primarily addresses taxation powers of local
governments?
A) Article VIII
,B) Article XI
C) Article IX
D) Article X
Correct Answer: A
Explanation: Article VIII of the Texas Constitution grants taxation powers to local governments,
including counties, cities, and special districts, establishing the framework for property taxation.
---
Question 3: Which Texas constitutional principle requires that property taxation be equal and
uniform?
A) Article I, Section 2
B) Article VIII, Section 1
C) Article III, Section 5
D) Article X, Section 20
Correct Answer: B
Explanation: Article VIII, Section 1 of the Texas Constitution states that taxation must be equal
and uniform.
---
Question 4: Which chapter of the Texas Tax Code defines "ad valorem" property taxes?
,A) Chapter 23
B) Chapter 26
C) Chapter 31
D) Chapter 41
Correct Answer: A
Explanation: Chapter 23 of the Texas Tax Code defines ad valorem property taxes, including their
characteristics and application.
---
Question 5: The enabling legislation for appraisal districts in Texas is primarily found in which of
the following?
A) Texas Constitution
B) Texas Tax Code, Chapter 6
C) Local Government Code
D) Texas Administrative Code
Correct Answer: B
Explanation: Chapter 6 of the Texas Tax Code provides the enabling legislation for the creation
and operation of appraisal districts.
---
, Question 6: Which of the following is considered real property under Texas law?
A) Office furniture
B) Machinery and equipment
C) Land and improvements permanently attached
D) Inventory held for sale
Correct Answer: C
Explanation: Real property includes land, improvements, fixtures, and appurtenances
permanently attached to the land.
---
Question 7: Which of the following is considered personal property under Texas law?
A) A single-family house
B) A vacant lot
C) A vehicle
D) A duplex
Correct Answer: C
Explanation: Personal property includes movable items like vehicles, not real estate.
