Opinion No.

Honorable Tim Von Dohlen Chairman House Committee on Constitutional Amendments State Capitol Austin, Texas 78711

Re: Authority of legislature to permit taxing districts to exempt automobiles from property tax on a local option basis.

Dear Representative Von Dohlen:

You ask whether the legislature may, pursuant to article VIII, section 1, of the Texas Constitution, provide by general law that automobiles may be exempted from ad valorem taxation except where local taxing jurisdictions have determined within a specified time to impose a personal property tax on automobiles on a `local option…