Proposed Constitutional Amendment provides that the special assessment level on property that is sold to or expropriated by the federal government, state government, or local governing authority or political subdivision shall be transferred to the new property of the owner entitled to the special assessment level and shall remain in effect on the new property at the same special assessment level of the property that was sold or expropriated, provided the owner entitled to the special assessment level remains the owner of the property; and further provides that the transfer of the special assessment level shall only apply to new property acquired by an owner entitled to the special assessment level which is acquired no later than twenty-four months after the expropriation or sale has become final and funds have been disbursed and which is similar in nature, has a fair market value which does not exceed 200% of the fair market value of the property sold or expropriated, and is intended to replace the property sold to or expropriated by the federal government, state government, or local governing authority or political subdivision.