By Hawley H.B. No. 2682
75R9032 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to ad valorem tax sanctions on certain land diverted from
1-3 agricultural use.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.55(f), Tax Code, is amended to read as
1-6 follows:
1-7 (f) The sanctions provided by Subsection (a) of this section
1-8 do not apply if the change of use occurs as a result of:
1-9 (1) a sale for right-of-way; [or]
1-10 (2) a condemnation; or
1-11 (3) a transfer of the property to this state or a
1-12 political subdivision of this state to be used for a public
1-13 purpose.
1-14 SECTION 2. This Act takes effect September 1, 1997.
1-15 SECTION 3. The importance of this legislation and the
1-16 crowded condition of the calendars in both houses create an
1-17 emergency and an imperative public necessity that the
1-18 constitutional rule requiring bills to be read on three several
1-19 days in each house be suspended, and this rule is hereby suspended.