73R7720 JD-F
By Henderson S.B. No. 548
Substitute the following for S.B. No. 548:
By Craddick C.S.S.B. No. 548
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to judicial review of ad valorem tax appraisals of oil and
1-3 gas pipelines.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 42.22, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 42.22. VENUE. Venue is in the county in which the
1-8 appraisal review board that issued the order appealed is located,
1-9 except as provided by Section 42.221. Venue is in Travis County if
1-10 the order appealed was issued by the comptroller.
1-11 SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
1-12 adding Section 42.221 to read as follows:
1-13 Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PIPELINE.
1-14 (a) The owner of an oil or gas pipeline that runs through more
1-15 than one county and is appraised by more than one appraisal
1-16 district may appeal an order of an appraisal review board relating
1-17 to the pipeline, to property attached to or connected with the
1-18 pipeline, or to an easement or other real property on which the
1-19 pipeline is located to the district court of any county in which a
1-20 portion of the pipeline is located if the order relating to that
1-21 portion of the pipeline is appealed.
1-22 (b) A petition for review of each appraisal review board
1-23 order under this section must be filed with the court as provided
1-24 by Section 42.21. The fee for filing each additional petition for
2-1 review relating to a pipeline after the first petition for review
2-2 relating to the same pipeline is filed for a tax year is $5.
2-3 (c) If only one appeal by the owner of an oil or gas
2-4 pipeline is pending before the court in an appeal from the decision
2-5 of an appraisal review board of a district other than the appraisal
2-6 district for that county, any party to the suit may, not earlier
2-7 than the 30th day before and not later than the 10th day before the
2-8 date set for the hearing, make a motion to transfer the suit to a
2-9 district court of the county in which the appraisal review board
2-10 from which the appeal is taken is located. In the absence of a
2-11 showing that further appeals under this section will be filed, the
2-12 court shall transfer the suit.
2-13 (d) When the owner files the first petition for review under
2-14 this section for a pipeline for a tax year, the owner shall include
2-15 with the petition a list of each appraisal district in which the
2-16 pipeline is appraised for taxation in that tax year.
2-17 (e) The court shall consolidate all the appeals for a tax
2-18 year relating to a single pipeline for which a petition for review
2-19 is filed with the court and may consolidate other appeals relating
2-20 to other pipelines of the same owner if the pipelines are located
2-21 in one or more of the counties on the list required by Subsection
2-22 (d). Except as provided by this subsection, on the motion of the
2-23 pipeline owner the court shall grant a continuance to provide the
2-24 owner with an opportunity to include in the proceeding appeals of
2-25 appraisal review board orders from additional appraisal districts.
2-26 The court may not grant a continuance to include an appeal of an
2-27 appraisal review board order that relates to the pipeline in that
3-1 tax year after the time for filing a petition for review of that
3-2 order has expired.
3-3 (f) This section does not affect the property owner's right
3-4 to file a petition for review of an individual appraisal district's
3-5 order relating to a pipeline in the district court in the county in
3-6 which the appraisal review board is located.
3-7 (g) On a joint motion or the separate motions of at least 60
3-8 percent of the appraisal districts that are defendants in a
3-9 consolidated suit filed before the 45th day after the date on which
3-10 the property owner's petitions for review of the appraisal review
3-11 board orders relating to a pipeline for that tax year must be
3-12 filed, the court shall transfer the suit to a district court of the
3-13 county named in the motion or motions if that county is one in
3-14 which one of the appraisal review boards from which an appeal was
3-15 taken is located.
3-16 SECTION 3. This Act takes effect September 1, 1993. The
3-17 changes in law made by this Act apply to any petition for review
3-18 filed under Chapter 42, Tax Code, as amended by this Act, on or
3-19 after the effective date of this Act and to any petition for review
3-20 filed under that chapter that is pending before a district court on
3-21 that date.
3-22 SECTION 4. The importance of this legislation and the
3-23 crowded condition of the calendars in both houses create an
3-24 emergency and an imperative public necessity that the
3-25 constitutional rule requiring bills to be read on three several
3-26 days in each house be suspended, and this rule is hereby suspended.