Bill not drafted by TLC or Senate E&E.

      Line and page numbers may not match official copy.

         By:  Harris                                  S.B. No. 1033

                                A BILL TO BE ENTITLED

                                       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.  Section 23.55(f), Tax Code, is amended to read as

 1-5     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; [or]

 1-9                 (2)  a condemnation; or

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

1-11     political subdivision of this state to be used for a public

1-12     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.