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."