Opinion No.

Honorable Tom Uher Chairman Committee on Regions, Compacts and Districts Texas House of Representatives Austin, Texas 78769

Re: Whether constitutional and statutory tax exemptions, specifically section 23.42 of the Tax Code and article VIII, sections 1-d, 1-3-1, 19, and 19a of the Texas Constitution, pertain to fish and other forms of aquatic life

Dear Representative Uher:

You ask whether constitutional and statutory ad valorem tax exemptions and special valuation provisions, specifically section23.42 of the Tax Code and article VIII, sections 1-d, 1-d-1, 19, and 19a of the Texas Constitution,…