ORDER NO.30626
TAX OF GOODS-IN-TRANSIT PERSONAL PROPERTY
Came to be heard this the 26th day of November, 2007, with a motion made by
Commissioner Baldwin, seconded by Commissioner Oehler. The Court
unanimously approved by vote of 4-0-0 to:
Adopt the order to tax tangible personal property in transit, which would otherwise
be exempt, as defined in Texas Tax Code § 11.253 by Kerr County, Texas.
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COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Judge Tinley
MEETING DATE: November 26, 2007
TIME PREFERRED:
SUBJECT: Consider, discuss, and take appropriate action to tax goods-in-transit
personal property as defined in Texas Tax Code § 11.253 by Kerr County, Texas.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Judge Tinley
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
OFFICE: County Judge
5:00 PM previous Tuesday
@ .M.
All Agenda Requests will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.

ORDER NO.
AN ORDER OF KERB COUNTY TO TAX TANGIBE PERSONAL
PROPERTY IN TRANSIT WHICH WOULD OTHERWISE BE EXEMPT
PURSUANT TO TEXAS TAX CODE, SECTION 11.253
WHEREAS, the 80th Texas Legislature in Regular Session enacted House Bill 621,
effective January 1, 2008, which added Texas Tax Code § 11.253 to exempt from
taxation certain tangible personal property held temporarily at a location in this state for
assembling, storing, manufacturing, processing or fabricating purposes (goods-in-transit)
which property has been subject to taxation in the past; and
WHEREAS, Texas Tax Code § 11.253(j) as amended allows the governing body of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of
such goods-in-transit; and
WHEREAS, the Commissioners' Court of Kerr County, having conducted a public
hearing as required by Section 1-n(d), Article VIII, Texas Constitution, is of the opinion
that it is in the best interests of the county to continue to tax such goods-in-transit.
NOW THEREFORE, BE IT ORDERED BY THE COMMISSIONERS' COURT OF
KERB COUNTY THAT: All goods-in-transit, as defined Texas Tax Code § 11.253 shall
remain subject to taxation by Kerr County, Texas.
Dated this day of , 2007.
County Judge
Attest:
County Clcrk
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ORDER NO. 30626
AN ORllER Or' KERB COUNTY TO TAX TANGIBE PERSONAL.
f'ROPIR"I'Y IN ~I'RANSI'T WHIChI WOULll OTHERWISE I3E EXC:I~~IP~[
PURSUAN~h TO TF,XAS TAX CODE, SECTION 1125
WLIEREAS. the 80`" Texas Legislature in Regular Session enacted L Louse I3i11 621 _
cfTective January I, 200$, which added Texas Tax Code fi I1.2.53 to exempt from
taxation certain tangible personal property held temporarily at a location in this state for
assembling, storing, manufacturing, processing or fabricating purposes (goods-in-transit)
~~tihich property has been subject to taxation in the past; and
VViII~,RI~,AS. Texas Tax Code ~ l I253(j) as amended allows the governing bodv of a
taxing unit, after conducting a public hearing, to provide for the continued taxation of
si~~ch goods-in-transit; and
WL-IF;REAS, the Commissioners' Court of Kerr County, having conducted a public
hearing as required by Section l-n(d), Article VIII, Texas Constitution, is of the opinion
that it is in the best interests of the county to continue to tax such goods-in-transit.
NOS' ~CHEREFORF„ BE IT ORDERED BY TH>=~; COMMISSIONERS' LOUR-f 01~
hL~RR COON"I`Y THA~h_ nll goods-in-transit, as defined "Texas Tax Code § 1 1253 shall
remain subject to taxation by Kei-~- County. Texas.
C)ated this ~'-~tt' ...day of November~007.
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