AN ACT
1-1 relating to certain functions of the comptroller of public accounts
1-2 involving ad valorem taxation.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (b), Section 403.303, Government Code,
1-5 is amended to read as follows:
1-6 (b) After receipt of a petition, the comptroller shall
1-7 [notify the commissioner of education of the values specified by
1-8 the school district or property owner and shall] hold a hearing.
1-9 The comptroller has the burden to prove the accuracy of the
1-10 findings. Until a final decision is made by the comptroller, the
1-11 taxable value of property in the district is determined, with
1-12 respect to property subject to the protest, according to the value
1-13 claimed by the school district or property owner, except that the
1-14 value to be used while a final decision is pending may not be less
1-15 than the appraisal roll value for the year of the study. If after
1-16 a hearing the comptroller concludes that the findings should be
1-17 changed, the comptroller shall order the appropriate changes and
1-18 shall certify the changes to the commissioner of education. The
1-19 comptroller shall complete all protest hearings and certify all
1-20 changes as necessary to comply with Chapter 42, Education Code. A
1-21 hearing conducted under this subsection is not a contested case for
1-22 purposes of Section 2001.003.
1-23 SECTION 2. The following provisions of the Tax Code are
1-24 repealed:
2-1 (1) Subsection (h), Section 23.1241; and
2-2 (2) Subsections (c) and (d), Section 23.41.
2-3 SECTION 3. The importance of this legislation and the
2-4 crowded condition of the calendars in both houses create an
2-5 emergency and an imperative public necessity that the
2-6 constitutional rule requiring bills to be read on three several
2-7 days in each house be suspended, and this rule is hereby suspended,
2-8 and that this Act take effect and be in force from and after its
2-9 passage, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 521 passed the Senate on
March 25, 1999, by the following vote: Yeas 31, Nays 0.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 521 passed the House on
May 22, 1999, by the following vote: Yeas 144, Nays 0, two present
not voting.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor