Bill Text: TX HJR133 | 2013-2014 | 83rd Legislature | Enrolled
Bill Title: 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.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Enrolled - Dead) 2013-05-28 - Filed with the Secretary of State [HJR133 Detail]
Download: Texas-2013-HJR133-Enrolled.html
H.J.R. No. 133 |
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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." | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.J.R. No. 133 was passed by the House on May | ||
6, 2013, by the following vote: Yeas 142, Nays 0, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.J.R. No. 133 was passed by the Senate on May | ||
21, 2013, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
RECEIVED: _____________________ | ||
Date | ||
_____________________ | ||
Secretary of State |