ORDER NO. 19238
MOTION TO OVERRIDE SJR 11, PROPOSITION 5
On this the 27th day of November 1989, upon motion made by
Commissioner Ray, seconded by Commissioner Holekamp, the
Court unanimously approved to override the tax exemption
allowed by SJR 11, Proposition 5 in order to maintain current
tax base and avoid dropping all or part of any inventories
for the year 1990.
~~
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S.J.R. 5, § 1
?lst LEGISLATUKE-REGULAR SESSION
~" shall be used fnr ptcrpnscs proriclcrl 67~ Section l,9 c ol'tlris m-ticlc, .~'.'l)O niilliozt ol•
'~~~ those bonds shall he ~csed r~r ncr uses iror~idrd bt Srrliun 9 d 1 o this arf{clr, and
?~' $50 million of those bonds shall be acsed for flood control rrs proz~idcd bit lace.
:~~':
(b) The Texas If'ater I)r•relop»mnt Rr,m-d Wray 2zsv Jhc prneceds of Ti:ras water
•°~~ development bonds issued jor the pur}poses provided by Sr~c•lion .y.9-c of ~Ilris arliclc jizr
the additional purpose of providing financial assistance, on terms and conditions
provided by law, to various political subdivisions and bodies politic and corpara.te of
the state and to non.profzt water supply corporations to provide for acquisition,
t improvement, extension., or construction of water supply projects that involve the
"'ul distribution of water to points of delivery to wholesale or retail customers.
(c) The legislature may require reviety and approval of the issuance of the boners,
the use of the bond proceeds, or the rules adopted by an agency to govern zese of the
1 i; bond proceeds. Notwithstanding any other provision of this constitution, any entity
~~
tt created or directed to conduct this review and approval may include members or
`k ~, appointees of members of the executive, legislative, and judicial departments of state
''~ government.
=v:q #'
t?~"~~:~~} (d) Except as specifically provided by Subsection (e) of this section, the Texas II'ater
~. ' , Development Board shall issue the additional bonds authorized by this section for the
`:t terms, in the denominations, form, and installments, on the conditions, and subject
"'`' 1 to the limitations provided by Sections .~9-c and 49-d-1 of this article and 6y laws
'', ~ adopted by the legislature implementing this section.
' (e) The legislature may proi>ide by law for subsidized loans and grants from the
proceeds of bonds authorized by this section to provide wholesale and retail water and
wastewater facilities to economically distressed areas of the state as defined by laze,
' provided, the principal amount of bonds that may he issued for the purposes under
~~ '~ ~ . this subsection may not exceed .20 percent of the total amount of bonds authorized by
this section. Separate accounts shall be established in the water development fiend for
t administering the proceeds of bonds issued for purposes under this subsection, and an
`'~= interest and sinking fund separate from and not subject to the limitations of the
`{ interest and sinking fund created pursuant to Section 49-c for other Texas water
development bonds is established in the State Treasury to he used for paying the
' principal of and interest on bonds for the purposes of this subsection. While any of
~,. ,~ ~ the bonds authorized for the purposes of this subsection or any of the interest on those
bonds is outstanding and unpaid, there is appropriated out of the f rst money eonrittq
..' into the State Treasury in each fiscal year, not otherwise appropz~iated by this
constitution, and amount that is sufficient to pa.y the principal of and interest on
`''~ ` those bonds issued for the purposes under this subsection that mature or become due
~`' ° during that fiscal year.
°' ~ (~ Subsections (e) through (e) of Section 49-d-,2 of this article apply to the bonds
.r` authorized by this section.
' SECTION 2. This proposed constitutional amendment shall be submitted to the voters
'~ at an election to be held on November 7, 1989. The ballot shall he printed to provide for
voting for or against the proposition: "The constitutional amendment to authorize the
y issuance of an additional $500 million of Texas water development bonds for water
supply, water quality, and flood control purposes."
Adopted by the Senate on April 11, 1989, by the following vote: Yeas 30, Nays 0.
•~, Adopted by the House on May 25, 1989, by the following vote: Yeas 137, Nays 2,
~; _;~ . one presont not voting.
Filed with the Secretary of State, May 31, 1989.
S.J.R. No. 11
SENATE JOINT RESOLU'I'IUN
proposing a constitutional amendment to authorize the exemption from ad valorem
taxation certain personal property temporarily in the state for certain purposes.
Be it resolved by the Legislature of the State o1' 1 eras:
A-2

~I,,(„1'1(ih' 1 I'I ~t ;1
as fulln~ti ~:
(h) Al] real }~ri,p~•rtti•
required nr permitter.
corporations, ether than
ascertained as may be
(c) The Legislature n
impose occupation tare
municipal, doing any b
persons and corporation
and agricultural pursuit
(d) The Legislature b
goods not held or used f
for the production of i
valorem taxation:
(1) all or part of r
"personal property he
forced sale for debt;
(2) subject to Subs
except structures whip
dwellings and except !
(e) The governing boc
property exempt under
section and not exempt
(~ [F~] The occupatic
or corporations pursuing
levied by the State for t
SECTION 2. Article '
to read as follows:
Sec. 1-j. (a) To pro
ehandise, other tangible
other petroleum produr,
(1) the property is a
this State, whether or
formed or the destina
property is acquired i
(2) the property is d
processing, or fabrica
property; aztd
(3) the property is t;
the date the person ac
(b) Tangible personal
section is subject to the,
(1) A county, comm.
municipality, includir
if the •governinq body c
college district, or mttz
in the manner provie
(2) Any official attic
1.9.90. If official actiozt
such property is taxah
action to tax such exena
iA
~ ..: 11 > i~~i
..	a ..:_ ~)
~wsw~. ee~s"s''.1'Y. .. _. o ~ .. ., 4 ~ Fir,,. ..~e ,.ru'fa~i~9M+:. .. ..lA a:.l.'..n 1(~.:ti7:+µki ~a~ . ~'t'+"~'CrwauY~~v~d4 6a~k~: t3>.gi~
'1.1R ~l?~S[UN		pKOFOSA:I- ('1-'~~~1'I'f[''1~11-ti:V. A1111:N1)1111~:N'i'S ~..)T.R. 11, ~ Z
.~ niihorr of
1hr.~ artir•!c
acrd		SECTION 1 'T'hat tlrticlr~ VIII, Section 1, of the Texas Constitution is amended to read
,
,n,'irlyd by la.ty.		as follows:
ul Texas mater		Scc. 1. (a) '1',r~;ii.inn shall b<~ e~rlual and uniform.
~j lit is rrrlicle for		(b) All real lrrolicrty and tangible pr~rsonal property in this State, artless exempt as
and renditions
tr,d cor•par•ate of		regzcir•ed ar permitted by this Constitution, whether owned by natural persons or

!or acquisition		corporations, other than municipal, shall be taxed in proportion to its value, which shall be
,
that involve the		ascertained as may be provided by law.
'nmers.		(c) The Legislature may provide for the taxation of intangible property and may also
rre of the bonds,		impose occupation taxes, both upon natural persons and upon corporations, other than
rnrertt rtsc of the		municipal, doing any business in this State, It may also tax incomes of both natural
ttion, any entity		persons and corporations other than municipal, except that persons engaged in mechanical
nde members or		and agricultural pursuits shall never be required to pay an occupation tax.
zrtments of state		(d) The Legislature by genera] law shall exempt from ad valorem taxation household
		goods not held or used for the production of income and personal effects not held or used
the Texas Water		for the production of income. The Legislature by general law may exempt from ad
is section for the		valorem taxation:
'ons, and subject
icle and by laws		
(1} alt or part of the persona] property homestead of a family or single adult,
"
		personal property homestead" meaning that personal property exempt by law from
grants from the		forced sale for debt; and
retail water and		(2) subject to Subsection (e) of this section, all other tangible personal property,
s def Wed by law,		except structures which are personal property and are used or occupied as residential
purposes under		dwellings and except property held or used for the Iroduction of income.
ids authorized by
lopment fund for		(e) The governing body of a political subdivision may provide for the taxation of all

zbsection
and an		property exempt under a law adopted under Subdivision (2) of Subsection (d) of this
,
imitations of the		section and not exempt from ad valorem taxation by any other law.
tlzer Texas water		(n [(I~] The occupation tax levied by any county, city or town for any year on persons
•t fr,~. paying the		or corporations pursuing any profession or business, shall not exceed one half of the tax
gyn. iile any of		levied by the State for the same period on such profession or business.
interest on those
:st money coming		SECTION 2. Article VIII of the Texas Constitution is amended by adding Section 1-j

•opriated by this		~ read as follows:
f and interest on		Sec. 1 j. (a.) To prom-otc, ecnnonzic dar~rlnpnrr~nt in the State, goods, wares, mer-
re or become due		chan.dise, other tartgtble personal property, and ores, otlzcr than oil, natural gas, and
		other petroleum products, are exempt from ad valorcnt ta:ration if
ply to the bonds		(1) the property is acquired in or imported irrtn this .State to be fortr,arded outside
		this State, tt,heth.cr or not the intculion lo.jnru~arrl the property outside this State is
pitted to the voters		formed or the destination. to tvlt.ich the prvpcrty is fi~rwarded is specified when the
rted to provide for		property is acquired in. or imported into this Stab;
t to authorize the
. bonds for water		,~ t{ae ro err is detained in this Stale nr assr mblin stor-irt. ntanat acturzn
f~ p p y f 9, ' 9~ f 9'
		processing, or fabricating purposes by the peronn tnho acquired or imported the
Yeas 30, Nays d.		property; and
'
Yeas i37, Nays 2,		(.3) tlzc property is transporh~d outsirtr oJ
this .~/rrle not later than li5 days after
		the date the person. acquired or inrportrd the prnt,erty in this State.
		(b) Tangible personal properly exempted from taa•a,tio~z in Subsection (a) of this
		section is subject to the following.•
		(l) A county, common, nr indepentte,rt sr•hool di.~lrirt, junior rollrge distrdct, or
•		municipality, including ahome-rule citlt, Wray tn:r such property othernr'ise exempt,
		if the governing body of the county, com.nron, ar independent school district, junior
		college district, or municipality tafces ajJtrial nrtinrr as proridcd in Phis sectio~t and
		in the manner provided by late to prurirlr far tlrr ta:ratinn. of such property.
from ad valorem		(2) Any offzcial action. to tax such e:rr.nrpt pr•aperly must 6c talon before April 1,
r purposes.		1990. If official action is taken to tax such e:rempt property before January 1, 1990,
		such property is taxable effective for Ute tar year 1990. However, if such official
		action to tax such exempt property is taken prirv to Aprnl 1, 1990, but after January
		A-3
	o-. ,
~~; 3
. ,...fro ,.:	
	
	

_
` ~ ~
~	S..J.)~~, 1 1 , ~ ;? 71st LFGISLATl11tF:-REGULAR Sf?SSIUI~
•	
'~~ '~~
t~~_~
~~	1. 19.91), fhe a%jicial ar7inu shall not beco»re r>/Jrrtirc la ta.r sur•h prapcrtll until Ihr
,	19.41 ta.r yrar.
'	(:7) flay of tlrr rrt>nre-namr•c1 political srtbdir~isians clrall hraz'e the a.zrtlroritl! to

1.	e:rernpt from prrynrent of taxatian srech pz-oprrty loratr°ri irr such aba~re-nm,rcd
	politieal subrlir•isians for tlrc taring year 1989. If' a gozrcrning body e:renrpts the

'A	property from 1 ~J8.9 taxes, the governin.,q body shall rcafr~e 1.98,9 ta.res rrdrr~ndy
'
~
~-~ ;	impaled and re/
irnd 198,9 taxes already pairl an such prohertyy for that year.
~
~	(.~) The goz~ernirrg body of a county, common, or independent school distr7ct,
- ~
.	junior college district, or nrun.icipality that acts underSubdit~ision (2) ofSz~bsection
~~	(b) of this section to tax the property otherwise exempt by Subsection (a) oJ' this
,:	section ma srcbse uentl, exem f the ro erfl rom taxation bz rescindin its
y~ q y p p p I .f J
4
'~ f	.
action to tax th.e property. The exemption. applies to each lax year that begins after
~~	the date the action is taken and applies to the ta.x ,year in which the action. is taken

~	if the governing body so provides. A governing body that rescinds its action to tax
f ~ f	the property may not take action to tax such property after the rescission.
~ ?-	(e) For purposes of this section:
Y
~ ~~, ~,	(1) tangible personal property shall include aircraj and aircraft parts;
n
~: 4	(2) property imported into this State shall include property brought into this
•
~
_'	State;
,: } `
;
;. ~`~	
(~) property forwarded outside this State shall include property transported
-. ~':	outside this State or to be affixed to an aircraft to be hnnsported outside this State;
'	and
~, _	(˘) property detained in this State for assembling, storing, manufacturing, pro-
•;Iw'';..	cessing, or fabricating purposes shall include property, a.ircrali', or airr•z-aJ't parts
~, ~
~	brought,'i.nto this State or acquired i~t this State and used by the person zrho
~~~w :	acquired the property, aircraft, or aircraft parts in or zoho broz~ght the property,
~f.	aircraft, or aircraft parts into this State for the purpose of repair or maintenance
;~	of aircraft operated by a certificated air carrier.
,,	SECTION 3. This proposed constitutional amendment shall be submitted to the voters
~~ '-'r `,	at an election to be held on November 7, 19ft9. 'fhe ballot. shall ire printed to provide for
	voting for or against the proposition: "The constitutional amendment promoting economic

t
'= . ,	
growth, jib creation, and fair tax treatment for 'Texans who export goods to other states
': ,:,~~; .:,	and nations by restoring and allowing, on a local opti~rn basis, an ad valorem tax
	exemption for certain personal property that is in Texas only temporarily for the purpose
	of assembling, storing, manufacturing, processing, or fabricating."
,~	Adopted by the Senate on March 16, 1989, by the following vote: Yeas 27, Nays 2; May
' ~	25, 1989, Senate refused to concur in House amendment and requested appoint-
~~~' ,;	meat of Conference Committee; May 26, 1989, {douse granted request of the
	Senate; May 27, 1989, Senate adopted Conference Committee Report by the
g.;. '=
'' '	following vote: Yeas 28, Nays 2. Adopted by the House. with amendment, on May
~i;
.	15, 1989, by the following vote: Yeas 140, Nays 0, one present not voting; May 26,
•	1989, House granted request of the Senate for appointment of Conference Commit-
.	tee; May 29, 1989, House adopted Conference Committee Report by the following
~'~ '-.:	vote: Yeas 143, Nays 2, two present not voting.
''~	Filed with the Secretary of Stare, June 6, 1989.
..
~;.~~;	
S.J.It. Nn. Ili
;~ ,•
~	
~
`~	SENATE JOINT RESOI,U7'tON
~	
'
~	proposing a constitutional amendment to abolish the office r~l' countyy surveyor in certain
t.~ r ~	counties.
~'`=~	Be it resolved by the Legislature of the State of Tc.ras:
~,	SECTION 1. Article XVI, Section 44, of the Texas ('onstitution is amended by adding
	Subsection (f) to read as fo{lows:
~' _	A-4
>~
PRr It'1)cF:l) r't)1~
r'~ ,'Iris .~rrl~. ~ clr
Il,r~rr;, anct II"eb!
Ja x rr u r ;r1 7, 1.~'r0, i
o/~ Unz suh,ti'ecttnn
r'a~ting on the quc,
aftir'r' of ('au.nlr/,~S
duties, and functi
designated by the
and the ['ommissr
corrsidezs appropr
SECTION 2. Th
at an election to be
voting for or again:
of county surveyor
Adopted by the S
that the Sena
vote: Yeas 2t
by the followi
Filed with the Sec
proposing a constitr
bonds for acquiring,
institutions, statewir
tion institutions.
Be it resoh~ed 6,y
SECTION 1. Art
Subsection (cl to rea
(c)(1) The legislat
obligation bonds, i.
section, and use thr
new corrections in.
youth corrections in
repair or renovatio.
(2) T1ze proz~isic
a.pproa~a.l of bonds
status of the bond
the principal and
this subsection.
SECTION 2. This
to be held Novembe-
against the proposit
general obligation bor
corrections institutior
expansion of sL~ztewir
Adopted by the Ser
that the SenatE
vote: Yeas 2E
by the followinc
Filed with the SecrE
Kerr Cnentrttl .~~~rtti~ttl 39i~trtrt
CHIEF APPRAISER
Juanita R. Maples, RPA. CTA
November 27, 1989
Honorable Danny Edwards
and Commissioners' Court
County Courthouse
Kerrville, Texas 78028
PPRq j
ti~ ~r
y - O
L' ~ ~~
~j cn
H
dam, O
a~ + ,Y
RE: Proposition 5 (Freeport Exemption)
Dear Judge Edwards:
N 011 2 ~' R~C'O
MEMBERS OF THE BOARD
Mike Baumann. Chairman
EJ Lange. Secretary
Maurice McAshan
Julius R. Ncunhnffcr
Charles Wolfmucllcr
Please indicate below any action taken by you prior to
January 1, 1990 pursuant of Proposition 5 (Freeport
Exemption), continuing taxation of "certain goods, ~aares,
ores, and other tangible personal property that is forwarded
out of this state within 175 days of its acgtaisition or
importation into this state".
If you have any questions, do not hesitate to contact this
off ice.
cerely,
/ ~/
~~v " J~
~~%~Gr'~
uan Maples, RPA, CTA
Chief Appraiser
JRhf/ec
-~*~t*->E*->F~~-~*->f~--~*->f->f~-~+-~~-~-~--~->E->f~->E->E~~->E~~r~~>*~-~~ ~t~t-x-~ ~~*~~~~~-*~~~-~-~-~~--~
No action taken regarding the Freeport Exemption
(Proposition 5)
Resolution adopted regarding thsr ~'ropositio+~ S
(Freeport Exemption) on _1~'f~ day of ~IV~'•+`~''
f_ - .
19
Signatu a I(~rr C~..~ ~v.tf~ Date
320 W. Water St.. P.O. Hi~x IRKS, Kcrrcillc.'Trxas 7R(129 IRKS
ORDER N0. 19238
MOTION TO OVERRIDE SJR 11, PROPOSITION 5
November 27, 1989
Vol. R, Pg. 663