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."