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."