Untitled Texas Attorney General Opinion

OFFlCE OF THE ArroRNEV GENERAL. STATE OF TEXAS JOHN CORNYN December 8,1999 The Honorable Jim Solis Opinion No. JC-0150 Chair, Committee on Economic Development Texas House of Representatives Re: Whether an ad valorem tax may be assessed P.O. Box 2910 on travel trailers (RQ-0037-X) Austin, Texas 78768-2910 Dear Representative Solis: You have asked this office whether the imposition ofreal property taxes on travel trailers that have been affixed to land constitutes impermissible double taxation. While in our view the ad valorem taxes which may be imposed upon such trailers are personalty taxes…