1-1 AN ACT 1-2 relating to taxpayer protests relating to the appraisal of certain 1-3 pooled or unitized mineral interests. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by 1-6 adding Section 41.455 to read as follows: 1-7 Sec. 41.455. POOLED OR UNITIZED MINERAL INTERESTS. (a) If a 1-8 property owner files protests relating to a pooled or unitized 1-9 mineral interest that is being produced at one or more production 1-10 sites located in a single county with the appraisal review boards 1-11 of more than one appraisal district, the appraisal review board for 1-12 the appraisal district established for the county in which the 1-13 production site or sites are located must determine the protest 1-14 filed with that board and make its decision before another 1-15 appraisal review board may hold a hearing to determine the protest 1-16 filed with that other board. 1-17 (b) If a property owner files protests relating to a pooled 1-18 or unitized mineral interest that is being produced at two or more 1-19 production sites located in more than one county with the appraisal 1-20 review boards of more than one appraisal district and at least 1-21 two-thirds of the surface area of the mineral interest is located 1-22 in the county for which one of the appraisal districts is 1-23 established, the appraisal review board for that appraisal district 1-24 must determine the protest filed with that board and make its 2-1 decision before another appraisal review board may hold a hearing 2-2 to determine the protest filed with that other board. 2-3 (c) A protest determined by an appraisal review board in 2-4 violation of this section is void. 2-5 SECTION 2. This Act takes effect January 1, 2000, and 2-6 applies only to a protest filed by an owner of a pooled or unitized 2-7 mineral interest under Chapter 41, Tax Code, on or after that date. 2-8 SECTION 3. The importance of this legislation and the 2-9 crowded condition of the calendars in both houses create an 2-10 emergency and an imperative public necessity that the 2-11 constitutional rule requiring bills to be read on three several 2-12 days in each house be suspended, and this rule is hereby suspended. _______________________________ _______________________________ President of the Senate Speaker of the House I certify that H.B. No. 1552 was passed by the House on April 8, 1999, by a non-record vote. _______________________________ Chief Clerk of the House I certify that H.B. No. 1552 was passed by the Senate on May 20, 1999, by the following vote: Yeas 30, Nays 0. _______________________________ Secretary of the Senate APPROVED: _____________________ Date _____________________ Governor