By Nixon                                              S.B. No. 1401
         76R8921 JD-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the determination of an ad valorem tax protest based on
 1-3     inequality of appraisal.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 41.43, Tax Code, is amended by adding
 1-6     Subsection (d) to read as follows:
 1-7           (d)  A protest on the ground of unequal appraisal of property
 1-8     shall be determined in favor of the protesting party unless the
 1-9     appraisal district establishes that the appraised value of the
1-10     property does not exceed the median appraised value of a reasonable
1-11     number of comparable properties appropriately adjusted.
1-12           SECTION 2.  Section 41.43(d), Tax Code, as added by this Act,
1-13     applies to a protest that is pending under Chapter 41 of that code
1-14     on the effective date of this Act or that is initiated on or after
1-15     that date.
1-16           SECTION 3.  The importance of this legislation and the
1-17     crowded condition of the calendars in both houses create an
1-18     emergency and an imperative public necessity that the
1-19     constitutional rule requiring bills to be read on three several
1-20     days in each house be suspended, and this rule is hereby suspended,
1-21     and that this Act take effect and be in force from and after its
1-22     passage, and it is so enacted.