78R4987 RCJ-D

By:  Armbrister                                                 S.J.R. No. 23 



A JOINT RESOLUTION

proposing a constitutional amendment to exempt from ad valorem 
taxation certain commercial boats and equipment used for taking or 
producing fish, shrimp, shellfish, or other marine life.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.   Section 19a, Article VIII, Texas Constitution, 
is amended to read as follows:
	Sec. 19a.  (a)  Implements of husbandry that are used in the 
production of farm or ranch products are exempt from ad valorem 
taxation.
	(b)  Boats and other equipment used primarily in the 
commercial taking or production of fish, shrimp, shellfish, or 
other marine life as food for human consumption are exempt from ad 
valorem taxation.  The legislature by general law may provide for 
the administration of exemptions under this subsection and may 
provide eligibility limitations for an exemption.
	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 to provide the same 
property tax treatment for boats and other equipment used in the 
commercial taking or production of fish, shrimp, shellfish, or 
other marine life as food as is provided by law for machinery and 
equipment used for farm or ranch production."