BILL ANALYSIS


                                                        H.J.R. 35
                                             By: Uher (Patterson)
                                                          Finance
                                                         05-22-95
                              Senate Committee Report (Unamended)
BACKGROUND

Currently, many of the smaller commercial fishing operations are
family owned and operated, using only one boat that is typically
less than 100 feet in length and is taxed as real and tangible
personal property.  With the inconsistent nature of commercial
fishing, the taxes imposed on these boats and their related
equipment can cause a burden on the operation of the families'
small businesses.

PURPOSE

As proposed, H.J.R. 35 requires the submission to the voters of a
constitutional amendment authorizing the governing body of a
political subdivision to exempt from ad valorem taxation boats and
other equipment used in the commercial taking of fish, shrimp,
shellfish, and other marine life.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Article VIII, Texas Constitution, by adding
Section 19b, as follows:

     Sec.  19b.  Authorizes the governing body of a political
     subdivision to exempt from ad valorem taxation boats and other
     equipment used primarily in the commercial taking of fish,
     shrimp, shellfish, and other marine life.  Authorizes the
     legislature to provide for the administration of the exemption
     authorized by this section and to provide additional
     qualifications and limitations for the exemption.
     
     SECTION 2.     Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 7, 1995. 
Sets forth the required language of the ballot.