1-1 By: Henderson S.B. No. 548 1-2 (In the Senate - Filed March 2, 1993; March 2, 1993, read 1-3 first time and referred to Committee on Jurisprudence; 1-4 March 16, 1993, reported favorably, as amended, by the following 1-5 vote: Yeas 7, Nays 0; March 16, 1993, sent to printer.) 1-6 COMMITTEE VOTE 1-7 Yea Nay PNV Absent 1-8 Henderson x 1-9 Harris of Tarrant x 1-10 Brown x 1-11 Harris of Dallas x 1-12 Luna x 1-13 Parker x 1-14 West x 1-15 COMMITTEE AMENDMENT NO. 1 By: Henderson 1-16 Amend S.B. No. 548 by: 1-17 1. Striking the colon on line 39 of Page 1; 1-18 2. Striking lines 40 through 42 of Page 1; and 1-19 3. Striking "(3)" on line 43 of Page 1. 1-20 A BILL TO BE ENTITLED 1-21 AN ACT 1-22 relating to judicial review of ad valorem tax appraisals of oil and 1-23 gas pipelines. 1-24 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-25 SECTION 1. Section 42.22, Tax Code, is amended to read as 1-26 follows: 1-27 Sec. 42.22. VENUE. Venue is in the county in which the 1-28 appraisal review board that issued the order appealed is located, 1-29 except as provided by Section 42.221. Venue is in Travis County if 1-30 the order appealed was issued by the comptroller. 1-31 SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by 1-32 adding Section 42.221 to read as follows: 1-33 Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PIPELINE. 1-34 (a) The owner of an oil or gas pipeline that runs through more 1-35 than one county and is appraised by more than one appraisal 1-36 district may appeal an order of an appraisal review board relating 1-37 to the pipeline, to property attached to or used in connection with 1-38 the pipeline, or to an easement or other real property on which the 1-39 pipeline is located to the district court of: 1-40 (1) the county in which the owner resides; 1-41 (2) the county in which the principal place of 1-42 business of the owner is located; or 1-43 (3) any county in which a portion of the pipeline is 1-44 located. 1-45 (b) A petition for review of each appraisal review board 1-46 order under this section must be filed with the court as provided 1-47 by Section 42.21. The fee for filing each additional petition for 1-48 review relating to a pipeline after the first petition for review 1-49 relating to the same pipeline is filed for a tax year is $5. 1-50 (c) If only one appeal by the owner of an oil or gas 1-51 pipeline is pending before the court in an appeal from the decision 1-52 of an appraisal review board of a district other than the appraisal 1-53 district for that county, any party to the suit may, not earlier 1-54 than the 30th day before and not later than the 10th day before the 1-55 date set for the hearing, make a motion to transfer the suit to a 1-56 district court of the county in which the appraisal review board 1-57 from which the appeal is taken is located. In the absence of a 1-58 showing that further appeals under this section will be filed, the 1-59 court shall transfer the suit. 1-60 (d) When the owner files the first petition for review under 1-61 this section for a pipeline for a tax year, the owner shall include 1-62 with the petition a list of each appraisal district in which the 1-63 pipeline is appraised for taxation in that tax year. 1-64 (e) The court shall consolidate all the appeals for a tax 1-65 year relating to a single pipeline for which a petition for review 1-66 is filed with the court and may consolidate other appeals relating 1-67 to other pipelines of the same owner if the court considers it 1-68 appropriate to do so. On the motion of the pipeline owner, the 2-1 court shall grant a continuance to provide the owner with an 2-2 opportunity to include in the proceeding appeals of appraisal 2-3 review board orders from additional appraisal districts. 2-4 (f) This section does not affect the property owner's right 2-5 to file a petition for review of an individual appraisal district's 2-6 order relating to a pipeline in the district court in the county in 2-7 which the appraisal review board is located. 2-8 SECTION 3. This Act takes effect September 1, 1993. The 2-9 changes in law made by this Act apply to any petition for review 2-10 filed under Chapter 42, Tax Code, as amended by this Act, on or 2-11 after the effective date of this Act and to any petition for review 2-12 filed under that chapter that is pending before a district court on 2-13 that date. 2-14 SECTION 4. The importance of this legislation and the 2-15 crowded condition of the calendars in both houses create an 2-16 emergency and an imperative public necessity that the 2-17 constitutional rule requiring bills to be read on three several 2-18 days in each house be suspended, and this rule is hereby suspended. 2-19 * * * * * 2-20 Austin, 2-21 Texas 2-22 March 16, 1993 2-23 Hon. Bob Bullock 2-24 President of the Senate 2-25 Sir: 2-26 We, your Committee on Jurisprudence to which was referred S.B. No. 2-27 548, have had the same under consideration, and I am instructed to 2-28 report it back to the Senate with the recommendation that it do 2-29 pass, as amended, and be printed. 2-30 Henderson, 2-31 Chairman 2-32 * * * * * 2-33 WITNESSES 2-34 FOR AGAINST ON 2-35 ___________________________________________________________________ 2-36 Name: M. Frank Powell x 2-37 Representing: Coastal, Enron, El Paso, 2-38 Valero 2-39 City: Austin 2-40 ------------------------------------------------------------------- 2-41 Name: John Eck x 2-42 Representing: Frank Powell 2-43 City: Austin 2-44 ------------------------------------------------------------------- 2-45 Name: Robert R. Elliott x 2-46 Representing: El Paso Natural Gas 2-47 City: Austin 2-48 ------------------------------------------------------------------- 2-49 Name: J. Richard Davis x 2-50 Representing: Enron Corp. 2-51 City: Houston 2-52 ------------------------------------------------------------------- 2-53 Name: Ben Sebree x 2-54 Representing: Texas Mid-Continent Oil & Gas 2-55 City: Austin 2-56 ------------------------------------------------------------------- 2-57 Name: Roy G. Martin, Jr. x 2-58 Representing: Valero Energy 2-59 City: San Antonio 2-60 -------------------------------------------------------------------