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<br />e <br /> <br />e <br /> <br />P"'::: <br /> <br />( <br /> <br />( <br /> <br />Mr. Robert T. Herrera <br />City of La Porte <br /> <br />November 24, 1987 <br />Page 2 <br /> <br />In my opinion, no action is required by City Council at this time, nor will <br />action be required in the future, if City Council is in agreement that such <br />tangible personal property as the legislature may hereafter exempt from taxation, <br />except property held or used for the production of income, shall likewise be <br />exempt from ad valorem taxation by the City of La Porte. Subsection (e) <br />essentially is a "veto" power by City Council, in the event that the legislature <br />hereafter should exempt such property, and the City Council does not agree to <br />exempt it from taxation. Subsection (f) and all of the following material in <br />Section 1, has to do with goods in transit, and does not apply to the taxation of <br />airplanes and boats, and similar tangible personal property not used for the <br />production of income. <br /> <br />In summary, the constitutional amendment is not self executing, and I find no <br />legislative enactments which would make it effective for 1988, unless perhaps <br />there is a special call session in 1988 which would include that subject on its <br />agenda. <br /> <br />You~s very truly, <br />~ <br />Knox W. Askins <br />City Attorney <br />City of La Porte <br /> <br />KWA:st <br />Enclosure <br />