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 -------------------------------------------------------------------