1-1     By:  Harris                                           S.B. No. 1033

 1-2           (In the Senate - Filed March 7, 1997; March 11, 1997, read

 1-3     first time and referred to Committee on Finance; April 8, 1997,

 1-4     reported favorably by the following vote:  Yeas 12, Nays 0;

 1-5     April 8, 1997, sent to printer.)

 1-6                            A BILL TO BE ENTITLED

 1-7                                   AN ACT

 1-8     relating to the ad valorem taxation of property and to the

 1-9     appraisal of property for ad valorem tax purposes.

1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-11           SECTION 1.  Subsection (f), Section 23.55, Tax Code, is

1-12     amended to read as follows:

1-13           (f)  The sanctions provided by Subsection (a) of this section

1-14     do not apply if the change of use occurs as a result of:

1-15                 (1)  a sale for right-of-way;

1-16                 (2)  [or] a condemnation; or

1-17                 (3)  a transfer of the property to the state or a

1-18     political subdivision of the state to be used for a public purpose.

1-19           SECTION 2.  This Act takes effect September 1, 1997.

1-20           SECTION 3.  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

1-24     days in each house be suspended, and this rule is hereby suspended,

1-25     and that this Act take effect and be in force from and after its

1-26     passage, and it is so enacted.

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