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HOUSE JOINT RESOLUTION
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proposing a constitutional amendment to authorize a political |
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subdivision of this state to extend the number of days that aircraft |
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parts that are exempt from ad valorem taxation due to their location |
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in this state for a temporary period may be located in this state |
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for purposes of qualifying for the tax exemption. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1-j, Article VIII, Texas Constitution, |
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is amended by amending Subsection (a) and adding Subsection (d) to |
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read as follows: |
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(a) To promote economic development in the State, goods, |
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wares, merchandise, other tangible personal property, and ores, |
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other than oil, natural gas, and other petroleum products, are |
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exempt from ad valorem taxation by a political subdivision of this |
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State if: |
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(1) the property is acquired in or imported into this |
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State to be forwarded outside this State, whether or not the |
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intention to forward the property outside this State is formed or |
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the destination to which the property is forwarded is specified |
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when the property is acquired in or imported into this State; |
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(2) the property is detained in this State for |
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assembling, storing, manufacturing, processing, or fabricating |
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purposes by the person who acquired or imported the property; and |
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(3) the property is transported outside of this State |
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not later than: |
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(A) 175 days after the date the person acquired |
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or imported the property in this State; or |
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(B) if applicable, a later date established by |
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the governing body of the political subdivision under Subsection |
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(d) of this section. |
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(d) The governing body of a political subdivision, in the |
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manner provided by law for official action, may extend the date by |
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which aircraft parts exempted from ad valorem taxation under this |
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section must be transported outside the State to a date not later |
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than the 730th day after the date the person acquired or imported |
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the aircraft parts in this State. An extension adopted by official |
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action under this subsection applies only to the exemption from ad |
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valorem taxation by the political subdivision adopting the |
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extension. The legislature by general law may provide the manner by |
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which the governing body may extend the period of time as authorized |
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by this subsection. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, to authorize a political subdivision of this |
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state to extend the number of days that aircraft parts that are |
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exempt from ad valorem taxation due to their location in this state |
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for a temporary period may be located in this state for purposes of |
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qualifying for the tax exemption. |
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(b) The amendment to Section 1-j(a), Article VIII, of this |
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constitution and the addition of Section 1-j(d), Article VIII, to |
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this constitution take effect January 1, 2014, and apply only to a |
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tax year that begins on or after that date. |
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(c) This temporary provision expires January 1, 2015. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize a |
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political subdivision of this state to extend the number of days |
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that aircraft parts that are exempt from ad valorem taxation due to |
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their location in this state for a temporary period may be located |
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in this state for purposes of qualifying for the tax exemption." |
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