By Janek H.J.R. No. 94
76R12019 JD-F
A JOINT RESOLUTION
1-1 proposing a constitutional amendment to authorize certain populous
1-2 counties to exempt from ad valorem taxation all or part of certain
1-3 personal property located in those counties.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 1-j, Article VIII, Texas Constitution, is
1-6 amended by adding new Subsections (c)-(e) and redesignating
1-7 existing Subsection (c) as Subsection (f) to read as follows:
1-8 (c) The commissioners court of a county with a population of
1-9 2.8 million or more that previously acted under Subsection (b) of
1-10 this section to tax personal property described by Subsection (a)
1-11 of this section by official action may exempt from taxation by that
1-12 county all or a specified percentage of the value of the property.
1-13 The commissioners court of a county that exempts a specified
1-14 percentage of the value of the property from taxation under this
1-15 subsection by official action may subsequently exempt from taxation
1-16 all or a greater percentage of the value of that property. The
1-17 commissioners court may not subsequently reduce the percentage of
1-18 the value of the property exempted under this subsection or rescind
1-19 or repeal an exemption granted under this subsection.
1-20 (d) The commissioners court of a county with a population of
1-21 2.8 million or more that previously acted under Subsection (b) of
1-22 this section to tax personal property described by Subsection (a)
1-23 of this section by official action may designate any area in the
1-24 county as a freeport zone and exempt from taxation all or a
2-1 specified percentage of the value of personal property described by
2-2 Subsection (a) of this section that is located in that zone.
2-3 (e) An action taken under Subsection (c) or (d) of this
2-4 section is effective on January 1 of the year following the year in
2-5 which the action is taken, unless the commissioners court by
2-6 official action provides that the action is effective as of January
2-7 1 of the year in which the action is taken.
2-8 (f) [(c)] For purposes of this section:
2-9 (1) tangible personal property shall include aircraft
2-10 and aircraft parts;
2-11 (2) property imported into this State shall include
2-12 property brought into this State;
2-13 (3) property forwarded outside this State shall
2-14 include property transported outside this State or to be affixed to
2-15 an aircraft to be transported outside this State; and
2-16 (4) property detained in this State for assembling,
2-17 storing, manufacturing, processing, or fabricating purposes shall
2-18 include property, aircraft, or aircraft parts brought into this
2-19 State or acquired in this State and used by the person who acquired
2-20 the property, aircraft, or aircraft parts in or who brought the
2-21 property, aircraft, or aircraft parts into this State for the
2-22 purpose of repair or maintenance of aircraft operated by a
2-23 certificated air carrier.
2-24 SECTION 2. This proposed constitutional amendment shall be
2-25 submitted to the voters at an election to be held November 2, 1999.
2-26 The ballot shall be printed to permit voting for or against the
2-27 proposition: "The constitutional amendment to authorize the
3-1 commissioners court of certain populous counties to exempt from ad
3-2 valorem taxation all or part of the value of certain personal
3-3 property located in the county temporarily for assembling,
3-4 manufacturing, or other commercial purposes, or to exempt that
3-5 property from taxation if the property is located within a defined
3-6 zone established by the commissioners court."