1-1     By:  Craddick, Culberson (Senate Sponsor - Brown)     H.B. No. 1552
 1-2           (In the Senate - Received from the House April 9, 1999;
 1-3     April 12, 1999, read first time and referred to Committee on
 1-4     Natural Resources; May 12, 1999, reported favorably by the
 1-5     following vote:  Yeas 6, Nays 0; May 12, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to taxpayer protests relating to the appraisal of certain
 1-9     pooled or unitized mineral interests.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by
1-12     adding Section 41.455 to read as follows:
1-13           Sec. 41.455.  POOLED OR UNITIZED MINERAL INTERESTS.  (a) If a
1-14     property owner files protests relating to a pooled or unitized
1-15     mineral interest  that is being produced at one or more production
1-16     sites located in a single county with the appraisal review boards
1-17     of more than one appraisal district, the appraisal review board for
1-18     the appraisal district established for the county in which the
1-19     production site or sites are located must determine the protest
1-20     filed with that board and make its decision before another
1-21     appraisal review board may hold a hearing to determine the protest
1-22     filed with that other board.
1-23           (b)  If a property owner files protests relating to a pooled
1-24     or unitized mineral interest that is being produced at two or more
1-25     production sites located in more than one county with the appraisal
1-26     review boards of more than one appraisal district and at least
1-27     two-thirds of the surface area of the mineral interest is located
1-28     in the county for which one of the appraisal districts is
1-29     established, the appraisal review board for that appraisal district
1-30     must determine the protest filed with that board and make its
1-31     decision before another appraisal review board may hold a hearing
1-32     to determine the protest filed with that other board.
1-33           (c)  A protest determined by an appraisal review board in
1-34     violation of this section is void.
1-35           SECTION 2.  This Act takes effect January 1, 2000, and
1-36     applies only to a protest filed by an owner of a pooled or unitized
1-37     mineral interest under Chapter 41, Tax Code, on or after that date.
1-38           SECTION 3.  The importance of this legislation and the
1-39     crowded condition of the calendars in both houses create an
1-40     emergency and an imperative public necessity that the
1-41     constitutional rule requiring bills to be read on three several
1-42     days in each house be suspended, and this rule is hereby suspended.
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