By Uher                                               H.J.R. No. 81
         76R9305 JSA-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment relating to the ad valorem
 1-2     taxation of boats and other equipment used in the commercial taking
 1-3     or production of fish, shrimp, shellfish, or other marine life.
 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 19a, Article VIII, Texas Constitution, is
 1-6     amended to read as follows:
 1-7           Sec. 19a.  (a)  Implements of husbandry that are used in the
 1-8     production of farm or ranch products are exempt from ad valorem
 1-9     taxation.
1-10           (b)  Boats and other equipment used in the commercial taking
1-11     or production of fish, shrimp, shellfish, or other marine life are
1-12     exempt from ad  valorem taxation.
1-13           SECTION 2.  This proposed constitutional amendment shall be
1-14     submitted to the voters at an election to be held November 2, 1999.
1-15     The ballot shall be printed to permit voting for or against the
1-16     proposition: "The constitutional amendment to provide boats and
1-17     other equipment used in the commercial taking and production of
1-18     marine life the same property tax treatment as machinery and
1-19     equipment used in the production of farm or ranch products."