1-1                                   AN ACT
 1-2     relating to the additional tax imposed if the use of land appraised
 1-3     for ad valorem tax purposes as timberland changes.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 23.76(f), Tax Code, is amended to read as
 1-6     follows:
 1-7           (f) The sanctions provided by Subsection (a) [of this
 1-8     section] do not apply if the change of use occurs as a result of:
 1-9                 (1)  a sale for right-of-way; [or]
1-10                 (2)  a condemnation; or
1-11                 (3)  a transfer of the land to this state or a
1-12     political subdivision of this state to be used for a public
1-13     purpose.
1-14           SECTION 2.  The change in law made by this Act applies only
1-15     to a change of use of timberland that occurs on or after the
1-16     effective date of this Act.  A change of use of timberland that
1-17     occurred before the effective date of this Act is governed by the
1-18     law in effect immediately before the change of use occurred, and
1-19     that law is continued in effect for that purpose.
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,
 2-1     and that this Act take effect and be in force from and after its
 2-2     passage, and it is so enacted.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I certify that H.B. No. 958 was passed by the House on April
         23, 1999, by the following vote:  Yeas 141, Nays 0, 2 present, not
         voting.
                                             _______________________________
                                                 Chief Clerk of the House
               I certify that H.B. No. 958 was passed by the Senate on May
         20, 1999, by the following vote:  Yeas 30, Nays 0.
                                             _______________________________
                                                 Secretary of the Senate
         APPROVED:  _____________________
                            Date
                    _____________________
                          Governor