Amend SB 771 on third reading in SECTION 1 of the bill by striking proposed Section 311.005(a)(1)(I), Tax Code, and substituting the following: (I) structures, other than single-family residential structures, less than 10 percent of the square footage of which has been used for commercial, industrial, or residential purposes during the preceding 12 years, if the municipality has a population of 100,000 or more;