By Harris                                             S.B. No. 1033

         Substitute the following for S.B. No. 1033:

         By Horn                                           C.S.S.B. No. 1033

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the ad valorem taxation of property and to the

 1-3     appraisal of property for ad valorem tax purposes.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Subsection (f), Section 23.55, Tax Code, is

 1-6     amended to read as 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;

1-10                 (2)  [or] a condemnation; or

1-11                 (3)  a transfer of the property to the state or a

1-12     political subdivision of the state to be used for a public purpose.

1-13           SECTION 2.  This Act takes effect September 1, 1997.

1-14           SECTION 3.  The importance of this legislation and the

1-15     crowded condition of the calendars in both houses create an

1-16     emergency and an imperative public necessity that the

1-17     constitutional rule requiring bills to be read on three several

1-18     days in each house be suspended, and this rule is hereby suspended,

1-19     and that this Act take effect and be in force from and after its

1-20     passage, and it is so enacted.