By Uher H.J.R. No. 80 77R6780 GJH-D A JOINT RESOLUTION 1-1 proposing a constitutional amendment to exempt from ad valorem 1-2 taxation boats and other equipment used primarily in the commercial 1-3 taking or production of fish, shrimp, shellfish, or other marine 1-4 life as food for human consumption. 1-5 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-6 SECTION 1. Section 19a, Article VIII, Texas Constitution, is 1-7 amended to read as follows: 1-8 Sec. 19a. (a) Implements of husbandry that are used in the 1-9 production of farm or ranch products are exempt from ad valorem 1-10 taxation. 1-11 (b) Boats and other equipment used primarily in the 1-12 commercial taking or production of fish, shrimp, shellfish, or 1-13 other marine life as food for human consumption are exempt from ad 1-14 valorem taxation. The legislature by general law may provide for 1-15 the administration of exemptions under this subsection and may 1-16 provide eligibility limitations for an exemption. 1-17 SECTION 2. This proposed constitutional amendment shall be 1-18 submitted to the voters at an election to be held November 6, 2001. 1-19 The ballot shall be printed to permit voting for or against the 1-20 proposition: "The constitutional amendment to authorize the same 1-21 property tax treatment for boats and other equipment used primarily 1-22 in the commercial taking or production of marine life as food for 1-23 human consumption as is authorized for machinery and equipment used 1-24 in the production of farm or ranch products."