Opinion No.

Honorable Carlos Valdez Nueces County Attorney Nueces County Courthouse Room 206 901 Leopard Corpus Christi, Texas 78401

Re: Whether a tax exemption for non-income-producing recreational boats applies to all such boats that were on the tax rolls as of the effective date of the statute (RQ-1188)

Dear Mr. Valdez:

The 70th Legislature amended section 11.14 of the Tax Code, to provide what is essentially a "local option" exemption from ad valorem taxation for recreational boats. See, e.g., Attorney General Opinion MW-11(1979) (authority of the legislature to permit taxing units to exempt automobiles…