1-1  By:  Uher (Senate Sponsor - Patterson)                 H.B. No. 399
    1-2        (In the Senate - Received from the House May 1, 1995;
    1-3  May 2, 1995, read first time and referred to Committee on Finance;
    1-4  May 19, 1995, reported favorably by the following vote:  Yeas 10,
    1-5  Nays 0; May 19, 1995, sent to printer.)
    1-6                         A BILL TO BE ENTITLED
    1-7                                AN ACT
    1-8  relating to the authorization of an exemption from ad valorem
    1-9  taxation of boats and other equipment used in the commercial taking
   1-10  of fish, shrimp, shellfish, and other marine life.
   1-11        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
   1-12        SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
   1-13  adding Section 11.162 to read as follows:
   1-14        Sec. 11.162.  COMMERCIAL FISHING EQUIPMENT.  (a)  The
   1-15  governing body of a taxing unit may exempt a person from taxation
   1-16  of each boat the person owns and uses primarily in the taking of
   1-17  fish, shrimp, shellfish, and other marine life for resale as food
   1-18  for human consumption.
   1-19        (b)  The exemption provided by this section also applies to
   1-20  the nets and other equipment primarily used in connection with the
   1-21  use of the boat for the exempt purposes provided by Subsection (a).
   1-22        (c)  In this section, "boat" means a vessel that does not
   1-23  exceed 100 feet in length.
   1-24        SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
   1-25  follows:
   1-26        (c)  An exemption provided by Section 11.13, 11.162, 11.17,
   1-27  11.18, 11.19, 11.20, 11.21, 11.22, 11.29, 11.30, or 11.31 of this
   1-28  code, once allowed, need not be claimed in subsequent years, and
   1-29  except as otherwise provided by Subsection (e) of this section, the
   1-30  exemption applies to the property until it changes ownership or the
   1-31  person's qualification for the exemption changes.  However, the
   1-32  chief appraiser may require a person allowed one of the exemptions
   1-33  in a prior year to file a new application to confirm his current
   1-34  qualification for the exemption by delivering a written notice that
   1-35  a new application is required, accompanied by an appropriate
   1-36  application form, to the person previously allowed the exemption.
   1-37        SECTION 3.  This Act takes effect January 1, 1996, but only
   1-38  if the constitutional amendment proposed by the 74th Legislature,
   1-39  Regular Session, 1995, authorizing the governing body of a
   1-40  political subdivision to exempt from ad valorem taxation boats and
   1-41  other equipment used primarily in the commercial taking of fish,
   1-42  shrimp, shellfish, and other marine life is approved by the voters.
   1-43  If that proposed constitutional amendment is not approved by the
   1-44  voters, this Act has no effect.
   1-45        SECTION 4.  The importance of this legislation and the
   1-46  crowded condition of the calendars in both houses create an
   1-47  emergency and an imperative public necessity that the
   1-48  constitutional rule requiring bills to be read on three several
   1-49  days in each house be suspended, and this rule is hereby suspended.
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