Opinion No.

Office of the Attorney General — State of Texas John Cornyn The Honorable Eddie Lucio, Jr. Chair, Special Committee on Border Affairs Texas State Senate P.O. Box 12068 Austin, Texas 78711-2068

Re: Whether a travel trailer may only be considered an "improvement" under section 1.04(3) of the Tax Code if the same person owns the land on which it is located, and related questions (RQ-0223-JC)

Dear Senator Lucio:

You ask two questions about ad valorem taxation. First, you ask whether a travel trailer may only be considered an "improvement" under section1.04(3) of the Tax Code if the same person owns…