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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of certain |
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travel trailers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.14(b), Tax Code, is amended to read as |
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follows: |
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(b) In this section: |
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(1) "Manufactured [, "manufactured] home" has the |
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meaning assigned by Section 11.432 [of this code]. |
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(2) "Structure" does not include a vehicle that: |
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(A) is a trailer-type unit designed primarily for |
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use as temporary living quarters in connection with recreational, |
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camping, travel, or seasonal use; |
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(B) is built on a single chassis mounted on |
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wheels; |
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(C) has a gross trailer area in the set-up mode of |
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400 square feet or less; and |
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(D) is certified by the manufacturer as complying |
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with American National Standards Institute Standard A119.5. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2008. |