Opinion No.

Honorable Mark M. Humble Milam County Attorney County Courthouse Cameron, Texas 76520

Re: Constitutionality of tax exemption for nursery products in section 11.16 of the Property Tax Code

Dear Mr. Humble:

You ask whether the ad valorem tax exemption for nursery products set forth in section 11.16 of the Property Tax Code is constitutional. We conclude that it is.

Section 11.16 of the Property Tax Code provides the following in pertinent part:(a) A producer is entitled to an exemption from taxation of the farm products that he produces and owns. A nursery product, as defined by Section 71.041,…