AN ACT

 1-1     relating to the cancellation and removal from the delinquent tax

 1-2     roll of an ad valorem tax on certain real property.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Subsection (c), Section 33.05, Tax Code, is

 1-5     amended to read as follows:

 1-6           (c)  If there is no pending litigation concerning the

 1-7     delinquent tax at the time of the cancellation and removal, the

 1-8     [The] collector for a taxing unit shall cancel and remove from the

 1-9     delinquent tax roll:

1-10                 (1)  a tax on real property that has been delinquent

1-11     for more than 20 years; [or]

1-12                 (2)  a tax on personal property that has been

1-13     delinquent for more than 10 years; and

1-14                 (3)  a tax on real property that has been delinquent

1-15     for more than 10 years if the property has been owned for at least

1-16     the preceding eight years by a home-rule municipality in a county

1-17     with a population of more than two million [if there is no pending

1-18     litigation concerning the delinquent taxes at the time of the

1-19     cancellation and removal].

1-20           SECTION 2.  The importance of this legislation and the

1-21     crowded condition of the calendars in both houses create an

1-22     emergency and an imperative public necessity that the

1-23     constitutional rule requiring bills to be read on three several

 2-1     days in each house be suspended, and this rule is hereby suspended,

 2-2     and that this Act take effect and be in force from and after its

 2-3     passage, and it is so enacted.

         _______________________________     _______________________________

             President of the Senate              Speaker of the House

               I hereby certify that S.B. No. 492 passed the Senate on

         March 13, 1997, by the following vote:  Yeas 31, Nays 0.

                                             _______________________________

                                                 Secretary of the Senate

               I hereby certify that S.B. No. 492 passed the House on

         April 25, 1997, by a non-record vote.

                                             _______________________________

                                                 Chief Clerk of the House

         Approved:

         _______________________________

                     Date

         _______________________________

                   Governor