Untitled Texas Attorney General Opinion

CmlCE OF THE ATTORNE” GrNrRAL. STATE OF TEXAS JOHN CORNYN September 7,200O The Honorable Eddie Lucia, Jr. Opinion No. JC-0282 Chair, Special Committee on Border Affairs Texas State Senate Re: Whether a travel trailer may only be P.O. Box 12068 considered an “improvement” under section Austin, Texas 7871 l-2068 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 Lucia: You ask two questions about ad valorem taxation. First, you ask whether a travel trailer may only be considered an “improvement” under section 1.04(3)…