LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                        February 27, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Joint
         Committee on Ways & Means              Resolution
         House of Representatives                              No. 35
         Austin, Texas                                  By: Uher








FROM: John Keel, Director

In response to your request for a Fiscal Note on House Joint
Resolution No. 35 (Proposing a constitutional amendment
authorizing the exemption from ad valorem taxation of boats and
other equipment used in the commercial taking of fish, shrimp,
shellfish, and other marine life.) this office has determined the
following:

The resolution proposes a constitutional amendment  which, if
adopted, would exempt from ad valorem taxation commercial fishing
boats of less than 100 feet in length.  The exemption would also
apply to nets and other equipment used primarily in the taking of
fish, shrimp, shellfish, and other marine life.

The fiscal implications of the resolution's provisions on the
State and units of local government would depend on enabling
legislation, such as House Bill 399 or similar legislation.

The cost to the State for publication of the resolution is
$90,000.





Source:   Comptroller of Public Accounts
          LBB Staff: JK, BR, DF