83R9326 CJC-D
By: Harper-Brown H.J.R. No. 129
A JOINT RESOLUTION
proposing a constitutional amendment to extend the number of days
that certain tangible personal property that is exempt from ad
valorem taxation due to its 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(a), Article VIII, Texas
Constitution, is amended 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 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 730 [175] days after the date the person acquired or
imported the property in this State.
SECTION 2. Section 1-n(a), Article VIII, Texas
Constitution, as proposed by S.J.R. 6, 77th Legislature, Regular
Session, 2001, is amended to read as follows:
(a) To promote economic development in this state, the
legislature by general law may exempt from ad valorem taxation
goods, wares, merchandise, other tangible personal property, and
ores, other than oil, natural gas, and other petroleum products,
if:
(1) the property is acquired in or imported into this
state to be forwarded to another location in this state or outside
this state, whether or not the intention to forward the property to
another location in this state or 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 at a location in this
state that is not owned or under the control of the property owner
for assembling, storing, manufacturing, processing, or fabricating
purposes by the person who acquired or imported the property; and
(3) the property is transported to another location in
this state or outside this state not later than 730 [270] days after
the date the person acquired the property in or imported the
property into this state.
SECTION 3. 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 extend the number of days that certain
tangible personal property that is exempt from ad valorem taxation
due to its location in this state for a temporary period may be
located in this state for purposes of qualifying for the tax
exemption.
(b) The amendments to Sections 1-j and 1-n, Article VIII, of
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 4. 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 extend the number of
days that certain tangible personal property that is exempt from ad
valorem taxation due to its location in this state for a temporary
period may be located in this state for purposes of qualifying for
the tax exemption."