Amend HB 1082 as follows:
Strike SECTION 2 on page 1, line 33 and insert the following:
SECTION 2. Section 41.43, Tax Code, is amended as follows:
(a) In a protest authorized by Section 41.41(a)(1) or (2)
[41.41(1) or (2)], the appraisal district has the burden of
establishing the value of the property by a preponderance of the
evidence presented at the hearing. If the appraisal district fails
to meet that standard, the protest shall be determined in favor of
the property owner.
(b) A protest on the ground of unequal appraisal of property
shall be determined in favor of the protesting party unless the
appraisal district establishes that the appraisal ratio of the
property is not greater than the median level of appraisal of:
(1) a reasonable and representative sample of other
properties in the appraisal district;
(2) a sample of properties in the appraisal district
consisting of a reasonable number of other properties similarly
situated to, or of the same general kind or character as, the
property subject to the protest; or
(3) a reasonable number of comparable properties
appropriately adjusted.
(c) For purposes of subsection (b), a protesting party may
establish that the appraised value of the property is greater than
the median appraised value of a reasonable number of comparable
properties appropriately adjusted. This subsection does not limit
the methods or evidence that may be used by a protesting party under
this section.
(d) [(c)] For purposes of this section, evidence includes
the data, schedules, formulas, or other information used to
establish the matter at issue.