SRC-MSY S.J.R. 23 78(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 23
78R4987 RCJ-DBy: Armbrister
Finance
3/10/2003
As Filed


DIGEST AND PURPOSE 

Currently, the Texas Constitution exempts from ad valorem taxation
equipment used by farmers and ranchers but does not exempt boats and other
equipment used by the shrimping and fishing industry. As a result, some in
the industry register boats and other equipment in neighboring states that
offer exemptions, rather than in their home port in Texas.  S.J.R. 23
exempts from ad valorem taxation boats or other equipment used primarily
in the commercial taking or production of fish, shrimp, shellfish, or
other marine life to sell as food for human consumption.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 19a, Article VIII, Texas Constitution, by
creating Subsection (a) from existing text and adding Subsection (b), as
follows: 

(a)  Created from existing text.

(b)  Exempts boats and other equipment used for commercial fishing from ad
valorem taxation. Authorizes the legislature to provide by general law for
the administration of exemptions under this subsection and to provide
eligibility limitations.  

SECTION 2.  Requires this proposed constitutional amendment to be
submitted to the voters on November 4, 2003, and sets forth the specific
language to be printed on the ballot.