RQ-0136-JC

Re

Appraisal roll, petition to change in prior tax years based on failure to allocate value of business aircraft according to recently enacted statute|Business aircraft used outside the state, allocation of value that fairly reflects use in state and petition to change appraisal roll based on|Prospective application, in absence of express statement of legislative intent statutes are presumed to have|Taxable situs of business aircraft used outside the state|Business aircraft used outside of state, allocation of value required only if aircraft has acquired taxable situs in another state|Commerce Clause limitations on taxation of business aircraft used outside the state|Prospective application, statutes are presumed to have in absence of express statement of legislative intent