78R1742 JD-D

By:  Flores                                                     H.J.R. No. 19 


A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature to exempt certain travel trailers that are registered in this state from ad valorem taxation. BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 1(j), Article VIII, Texas Constitution, is amended to read as follows: (j) The Legislature by general law may [authorize a taxing unit, other than a school district, to] exempt from ad valorem taxation [by the taxing unit,] a travel trailer, as defined by the Legislature, regardless of whether the travel trailer is real or personal property, that: (1) on January 1 of the applicable tax year is registered in this state in compliance with the laws of this state relating to the registration of vehicles; and (2) is not held or used for the production of income. SECTION 2. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 4, 2003. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment authorizing the legislature to exempt certain travel trailers that are registered in this state from ad valorem taxation."