By Uher                                               H.J.R. No. 35
                                  A JOINT RESOLUTION
    1-1  proposing a constitutional amendment authorizing the governing body
    1-2  of a political subdivision to exempt from ad valorem taxation boats
    1-3  and other equipment used in the commercial taking or production of
    1-4  fish, shrimp, shellfish, and other marine life.
    1-5        BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Article VIII, Texas Constitution, is amended by
    1-7  adding Section 19b to read as follows:
    1-8        Sec. 19b.  The governing body of a political subdivision may
    1-9  exempt from ad valorem taxation boats and other equipment used
   1-10  primarily in the commercial taking or production of fish, shrimp,
   1-11  shellfish, and other marine life.  The legislature may provide for
   1-12  the administration of the exemption authorized by this section and
   1-13  may provide additional qualifications and limitations for the
   1-14  exemption.
   1-15        SECTION 2.  This proposed constitutional amendment shall be
   1-16  submitted to the voters at an election to be held November 7, 1995.
   1-17  The ballot shall be printed to permit voting for or against the
   1-18  proposition:  "The constitutional amendment authorizing the
   1-19  governing body of a political subdivision to exempt from ad valorem
   1-20  taxation boats and other equipment used primarily in the commercial
   1-21  taking or production of fish, shrimp, shellfish, and other marine
   1-22  life."