By:  Martin                                           H.J.R. No. 43
       73R2167 RWS-D
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment to authorize the exemption of
    1-2  cruise ships from ad valorem taxation.
    1-3        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Article VIII of the Texas Constitution is amended
    1-5  by adding Section 1-l to read as follows:
    1-6        Sec. 1-l.  The legislature by general law may exempt from ad
    1-7  valorem taxation oceangoing vessels that are used primarily for
    1-8  recreational purposes and that board passengers at a port in this
    1-9  state in exchange for the payment of money or other consideration
   1-10  or benefit to the owner or operator.
   1-11        SECTION 2.  This proposed amendment shall be submitted to the
   1-12  voters at an election to be held November 2, 1993.  The ballot
   1-13  shall be printed to provide for voting for or against the
   1-14  proposition:  "The constitutional amendment authorizing the
   1-15  legislature to exempt from ad valorem taxes certain oceangoing
   1-16  vessels used primarily for recreational purposes."