1-1 By: Cain S.B. No. 521
1-2 (In the Senate - Filed February 16, 1999; February 17, 1999,
1-3 read first time and referred to Committee on Education;
1-4 March 11, 1999, reported favorably by the following vote: Yeas 6,
1-5 Nays 0; March 11, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to certain functions of the comptroller of public accounts
1-9 involving ad valorem taxation.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (b), Section 403.303, Government Code,
1-12 is amended to read as follows:
1-13 (b) After receipt of a petition, the comptroller shall
1-14 [notify the commissioner of education of the values specified by
1-15 the school district or property owner and shall] hold a hearing.
1-16 The comptroller has the burden to prove the accuracy of the
1-17 findings. Until a final decision is made by the comptroller, the
1-18 taxable value of property in the district is determined, with
1-19 respect to property subject to the protest, according to the value
1-20 claimed by the school district or property owner, except that the
1-21 value to be used while a final decision is pending may not be less
1-22 than the appraisal roll value for the year of the study. If after
1-23 a hearing the comptroller concludes that the findings should be
1-24 changed, the comptroller shall order the appropriate changes and
1-25 shall certify the changes to the commissioner of education. The
1-26 comptroller shall complete all protest hearings and certify all
1-27 changes as necessary to comply with Chapter 42, Education Code. A
1-28 hearing conducted under this subsection is not a contested case for
1-29 purposes of Section 2001.003.
1-30 SECTION 2. The following provisions of the Tax Code are
1-31 repealed:
1-32 (1) Subsection (h), Section 23.1241; and
1-33 (2) Subsections (c) and (d), Section 23.41.
1-34 SECTION 3. The importance of this legislation and the
1-35 crowded condition of the calendars in both houses create an
1-36 emergency and an imperative public necessity that the
1-37 constitutional rule requiring bills to be read on three several
1-38 days in each house be suspended, and this rule is hereby suspended,
1-39 and that this Act take effect and be in force from and after its
1-40 passage, and it is so enacted.
1-41 * * * * *