By King of Uvalde                                     H.B. No. 2428
         76R5422 JD-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to certain functions of the comptroller of public accounts
 1-3     involving ad valorem taxation.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 403.303(b), Government Code, is amended
 1-6     to read as follows:
 1-7           (b)  After receipt of a petition, the comptroller shall
 1-8     [notify the commissioner of education of the values specified by
 1-9     the school district or property owner and shall] hold a hearing.
1-10     The comptroller has the burden to prove the accuracy of the
1-11     findings.  Until a final decision is made by the comptroller, the
1-12     taxable value of property in the district is determined, with
1-13     respect to property subject to the protest, according to the value
1-14     claimed by the school district or property owner, except that the
1-15     value to be used while a final decision is pending may not be less
1-16     than the appraisal roll value for the year of the study.  If after
1-17     a hearing the comptroller concludes that the findings should be
1-18     changed, the comptroller shall order the appropriate changes and
1-19     shall certify the changes to the commissioner of education.  The
1-20     comptroller shall complete all protest hearings and certify all
1-21     changes as necessary to comply with Chapter 42, Education Code.  A
1-22     hearing conducted under this subsection is not a contested case for
1-23     purposes of Section 2001.003.
1-24           SECTION 2.  The following sections of the Tax Code are
 2-1     repealed:
 2-2                 (1)  Section 23.1241(h); and
 2-3                 (2)  Sections 23.41(c) and (d).
 2-4           SECTION 3.  The importance of this legislation and the
 2-5     crowded condition of the calendars in both houses create an
 2-6     emergency and an imperative public necessity that the
 2-7     constitutional rule requiring bills to be read on three several
 2-8     days in each house be suspended, and this rule is hereby suspended,
 2-9     and that this Act take effect and be in force from and after its
2-10     passage, and it is so enacted.