By: Harper-Brown, Hilderbran, Flynn H.J.R. No. 133
        (Senate Sponsor - Deuell)
         (In the Senate - Received from the House May 7, 2013;
  May 9, 2013, read first time and referred to Committee on Finance;
  May 15, 2013, reported favorably by the following vote:  
  Yeas 14, Nays 0; May 15, 2013, sent to printer.)
 
 
HOUSE JOINT RESOLUTION
 
 
  proposing a constitutional amendment to authorize a political
  subdivision of this state to extend the number of days that aircraft
  parts that are exempt from ad valorem taxation due to their location
  in this state for a temporary period may be located in this state
  for purposes of qualifying for the tax exemption.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1-j, Article VIII, Texas Constitution,
  is amended by amending Subsection (a) and adding Subsection (d) to
  read as follows:
         (a)  To promote economic development in the State, goods,
  wares, merchandise, other tangible personal property, and ores,
  other than oil, natural gas, and other petroleum products, are
  exempt from ad valorem taxation by a political subdivision of this
  State if:
               (1)  the property is acquired in or imported into this
  State to be forwarded outside this State, whether or not the
  intention to forward the property outside this State is formed or
  the destination to which the property is forwarded is specified
  when the property is acquired in or imported into this State;
               (2)  the property is detained in this State for
  assembling, storing, manufacturing, processing, or fabricating
  purposes by the person who acquired or imported the property; and
               (3)  the property is transported outside of this State
  not later than:
                     (A)  175 days after the date the person acquired
  or imported the property in this State; or
                     (B)  if applicable, a later date established by
  the governing body of the political subdivision under Subsection
  (d) of this section.
         (d)  The governing body of a political subdivision, in the
  manner provided by law for official action, may extend the date by
  which aircraft parts exempted from ad valorem taxation under this
  section must be transported outside the State to a date not later
  than the 730th day after the date the person acquired or imported
  the aircraft parts in this State. An extension adopted by official
  action under this subsection applies only to the exemption from ad
  valorem taxation by the political subdivision adopting the
  extension. The legislature by general law may provide the manner by
  which the governing body may extend the period of time as authorized
  by this subsection.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 83rd Legislature,
  Regular Session, 2013, to authorize a political subdivision of this
  state to extend the number of days that aircraft parts that are
  exempt from ad valorem taxation due to their location in this state
  for a temporary period may be located in this state for purposes of
  qualifying for the tax exemption.
         (b)  The amendment to Section 1-j(a), Article VIII, of this
  constitution and the addition of Section 1-j(d), Article VIII, to
  this constitution take effect January 1, 2014, and apply only to a
  tax year that begins on or after that date.
         (c)  This temporary provision expires January 1, 2015.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2013.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to authorize a
  political subdivision of this state to extend the number of days
  that aircraft parts that are exempt from ad valorem taxation due to
  their location in this state for a temporary period may be located
  in this state for purposes of qualifying for the tax exemption."
 
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