AN ACT

 1-1     relating to the ad valorem taxation of property and to the

 1-2     appraisal of property for ad valorem tax purposes.

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

 1-4           SECTION 1.  Subsection (f), Section 23.55, Tax Code, is

 1-5     amended to read as follows:

 1-6           (f)  The sanctions provided by Subsection (a) of this section

 1-7     do not apply if the change of use occurs as a result of:

 1-8                 (1)  a sale for right-of-way;

 1-9                 (2)  [or] a condemnation; or

1-10                 (3)  a transfer of the property to the state or a

1-11     political subdivision of the state to be used for a public purpose.

1-12           SECTION 2.  This Act takes effect September 1, 1997.

1-13           SECTION 3.  The importance of this legislation and the

1-14     crowded condition of the calendars in both houses create an

1-15     emergency and an imperative public necessity that the

1-16     constitutional rule requiring bills to be read on three several

1-17     days in each house be suspended, and this rule is hereby suspended,

1-18     and that this Act take effect and be in force from and after its

1-19     passage, and it is so enacted.

                                                               S.B. No. 1033

         _______________________________     _______________________________

             President of the Senate              Speaker of the House

               I hereby certify that S.B. No. 1033 passed the Senate on

         April 17, 1997, by the following vote:  Yeas 31, Nays 0; and that

         the Senate concurred in House amendment on May 14, 1997, by the

         following vote:  Yeas 30, Nays 0.

                                             _______________________________

                                                 Secretary of the Senate

               I hereby certify that S.B. No. 1033 passed the House, with

         amendment, on May 10, 1997, by the following vote:  Yeas 139,

         Nays 0, two present not voting.

                                             _______________________________

                                                 Chief Clerk of the House

         Approved:

         _______________________________

                     Date

         _______________________________

                   Governor