By Craddick                                           H.B. No. 1552
         76R6190 JD-D                           
                                A BILL TO BE ENTITLED
 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.