Amend HB 2383 by adding the following appropriately numbered
section and renumbering the subsequent sections appropriately:
SECTION _____. Section 23.55(j), Tax Code, as added by
Chapter 471, Acts of the 74th Legislature, Regular Session, 1995,
applies to a change of use of land:
(1) on or after June 12, 1995; or
(2) before June 12, 1995, if:
(A) the change of use occurred on or after June
12, 1990; and
(B) on June 12, 1995, the owner of the land had
not been determined to be liable for the sanctions provided by
Section 23.55(a), Tax Code, by a final and nonappealable order or
judgment.