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2-1 repealed: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.