Opinion No.

Honorable Tim Von Dohlen Chairman House Committee on Regions, Compacts and Districts State Capitol Austin, Texas

Re: Whether tax exemptions authorized by tax relief amendment may be effective as of January 1, 1979.

Dear Representative Von Dohlen:

You ask the following question concerning enabling legislation to implement the Tax Relief Amendment:

In passing enabling legislation to implement the ad valorem tax exemptions authorized in the `Tax Relief Amendment,' may the Legislature make such exemptions effective as of January 1, 1979?

The `Tax Relief Amendment' took effect January 1, 1979. It…