1-1 By: D. Smith or Harris (Senate Sponsor - Henderson) H.B. No. 301
1-2 (In the Senate - Received from the House April 26, 1993;
1-3 April 27, 1993, read first time and referred to Committee on
1-4 Jurisprudence; May 18, 1993, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 5, Nays 0;
1-6 May 18, 1993, sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Henderson x
1-10 Harris of Tarrant x
1-11 Brown x
1-12 Harris of Dallas x
1-13 Luna x
1-14 Parker x
1-15 West x
1-16 COMMITTEE SUBSTITUTE FOR H.B. No. 301 By: Henderson
1-17 A BILL TO BE ENTITLED
1-18 AN ACT
1-19 relating to judicial review of certain ad valorem tax
1-20 determinations.
1-21 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-22 SECTION 1. Section 42.22, Tax Code, is amended to read as
1-23 follows:
1-24 Sec. 42.22. VENUE. (a) Except as provided by Subsections
1-25 (b) and (c), and by Section 42.221, venue <Venue> is in the county
1-26 in which the appraisal review board that issued the order appealed
1-27 is located.
1-28 (b) Venue of an action brought under Section 42.01(1) is in
1-29 the county in which the property is located or in the county in
1-30 which the appraisal review board that issued the order is located.
1-31 (c) Venue is in Travis County if the order appealed was
1-32 issued by the comptroller.
1-33 SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
1-34 adding Section 42.221 to read as follows:
1-35 Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PIPELINE.
1-36 (a) The owner of an oil or gas pipeline that runs through more
1-37 than one county and is appraised by more than one appraisal
1-38 district may appeal an order of an appraisal review board relating
1-39 to the pipeline, to property attached to or connected with the
1-40 pipeline, or to an easement or other real property on which the
1-41 pipeline is located to the district court of any county in which a
1-42 portion of the pipeline is located if the order relating to that
1-43 portion of the pipeline is appealed.
1-44 (b) A petition for review of each appraisal review board
1-45 order under this section must be filed with the court as provided
1-46 by Section 42.21. The fee for filing each additional petition for
1-47 review relating to a pipeline after the first petition for review
1-48 relating to the same pipeline is filed for a tax year is $5.
1-49 (c) If only one appeal by the owner of an oil or gas
1-50 pipeline is pending before the court in an appeal from the decision
1-51 of an appraisal review board of a district other than the appraisal
1-52 district for that county, any party to the suit may, not earlier
1-53 than the 30th day before and not later than the 10th day before the
1-54 date set for the hearing, make a motion to transfer the suit to a
1-55 district court of the county in which the appraisal review board
1-56 from which the appeal is taken is located. In the absence of a
1-57 showing that further appeals under this section will be filed, the
1-58 court shall transfer the suit.
1-59 (d) When the owner files the first petition for review under
1-60 this section for a pipeline for a tax year, the owner shall include
1-61 with the petition a list of each appraisal district in which the
1-62 pipeline is appraised for taxation in that tax year.
1-63 (e) The court shall consolidate all the appeals for a tax
1-64 year relating to a single pipeline for which a petition for review
1-65 is filed with the court and may consolidate other appeals relating
1-66 to other pipelines of the same owner if the pipelines are located
1-67 in one or more of the counties on the list required by Subsection
1-68 (d). Except as provided by this subsection, on the motion of the
2-1 pipeline owner the court shall grant a continuance to provide the
2-2 owner with an opportunity to include in the proceeding appeals of
2-3 appraisal review board orders from additional appraisal districts.
2-4 The court may not grant a continuance to include an appeal of an
2-5 appraisal review board order that relates to the pipeline in that
2-6 tax year after the time for filing a petition for review of that
2-7 order has expired.
2-8 (f) This section does not affect the property owner's right
2-9 to file a petition for review of an individual appraisal district's
2-10 order relating to a pipeline in the district court in the county in
2-11 which the appraisal review board is located.
2-12 (g) On a joint motion or the separate motions of at least 60
2-13 percent of the appraisal districts that are defendants in a
2-14 consolidated suit filed before the 45th day after the date on which
2-15 the property owner's petitions for review of the appraisal review
2-16 board orders relating to a pipeline for that tax year must be
2-17 filed, the court shall transfer the suit to a district court of the
2-18 county named in the motion or motions if that county is one in
2-19 which one of the appraisal review boards from which an appeal was
2-20 taken is located.
2-21 SECTION 3. This Act takes effect September 1, 1993. The
2-22 changes in law made by this Act apply to any petition for review
2-23 filed under Chapter 42, Tax Code, as amended by this Act, on or
2-24 after the effective date of this Act and to any petition for review
2-25 filed under that chapter that is pending before a district court on
2-26 that date.
2-27 SECTION 4. The importance of this legislation and the
2-28 crowded condition of the calendars in both houses create an
2-29 emergency and an imperative public necessity that the
2-30 constitutional rule requiring bills to be read on three several
2-31 days in each house be suspended, and this rule is hereby suspended.
2-32 * * * * *
2-33 Austin,
2-34 Texas
2-35 May 18, 1993
2-36 Hon. Bob Bullock
2-37 President of the Senate
2-38 Sir:
2-39 We, your Committee on Jurisprudence to which was referred H.B. No.
2-40 301, have had the same under consideration, and I am instructed to
2-41 report it back to the Senate with the recommendation that it do not
2-42 pass, but that the Committee Substitute adopted in lieu thereof do
2-43 pass and be printed.
2-44 Henderson,
2-45 Chairman
2-46 * * * * *
2-47 WITNESSES
2-48 FOR AGAINST ON
2-49 ___________________________________________________________________
2-50 Name: Frank Powell x
2-51 Representing: Tx Ass'n Property Tax Profess.
2-52 City: Austin
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