By:  Uher                                             H.B. No. 1360
       73R4498 SMH-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the exemption from ad valorem taxation of boats and
    1-3  other equipment used in the commercial taking of fish, shrimp,
    1-4  shellfish, and other marine life.
    1-5        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
    1-7  adding Section 11.162 to read as follows:
    1-8        Sec. 11.162.  COMMERCIAL FISHING EQUIPMENT.  (a)  A person is
    1-9  entitled to an exemption from taxation of each boat the person owns
   1-10  and uses primarily in the taking of fish, shrimp, shellfish, and
   1-11  other marine life for resale as food for human consumption.
   1-12        (b)  The exemption provided by this section also applies to
   1-13  the nets and other equipment primarily used in connection with the
   1-14  use of the boat for the exempt purposes provided by Subsection (a).
   1-15        (c)  In this section, "boat" means a vessel that does not
   1-16  exceed 100 feet in length.
   1-17        SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
   1-18  follows:
   1-19        (c)  An exemption provided by Section 11.13, 11.162, 11.17,
   1-20  11.18, 11.19, 11.20, 11.21, 11.22, 11.29, or 11.30 of this code,
   1-21  once allowed, need not be claimed in subsequent years, and except
   1-22  as otherwise provided by Subsection (e) of this section, the
   1-23  exemption applies to the property until it changes ownership or the
   1-24  person's qualification for the exemption changes.  However, the
    2-1  chief appraiser may require a person allowed one of the exemptions
    2-2  in a prior year to file a new application to confirm his current
    2-3  qualification for the exemption by delivering a written notice that
    2-4  a new application is required, accompanied by an appropriate
    2-5  application form, to the person previously allowed the exemption.
    2-6        SECTION 3.  This Act takes effect January 1, 1994, but only
    2-7  if the constitutional amendment proposed by the 73rd Legislature,
    2-8  Regular Session, 1993, authorizing the legislature to exempt from
    2-9  ad valorem taxation boats and other equipment used primarily in the
   2-10  commercial taking of fish, shrimp, shellfish, and other marine life
   2-11  is approved by the voters.  If that proposed constitutional
   2-12  amendment is not approved by the voters, this Act has no effect.
   2-13        SECTION 4.  The importance of this legislation and the
   2-14  crowded condition of the calendars in both houses create an
   2-15  emergency and an imperative public necessity that the
   2-16  constitutional rule requiring bills to be read on three several
   2-17  days in each house be suspended, and this rule is hereby suspended.