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Amend CSSB 340 as follows:                                                   
	(1)  In the recital to SECTION 1 of the bill (committee 
printing page 1, line 14), strike "(i)" and substitute "(j)".
	(2)  In SECTION 1 of the bill, in proposed Section 
22.01(g)(2), Tax Code (committee printing page 1, line 50), strike 
"Section 22.29(b)" and substitute "Section 22.29".
	(3)  Between SECTIONS 1 and 2 of the bill (committee printing 
page 2, between lines 4 and 5), insert the following:
	(j)  If the property owner is a business with 50 or fewer 
employees, the property owner may base the owner's estimate of the 
market value of the property under Subsection (a)(5) on the 
depreciation schedules used for federal income tax purposes.
	(4)  Strike SECTION 2 of the bill (committee printing page 2, 
lines 5-40) and renumber the subsequent sections of the bill 
accordingly.
	(5)  In the recital to SECTION 5 of the bill (committee 
printing page 3, line 15), strike "22.28, 22.29, and 22.30" and 
substitute "22.28 through 22.31".
	(6)  In SECTION 5 of the bill, in proposed Section 22.29(a), 
Tax Code (committee printing page 3, lines 35 and 36), strike "it is 
finally determined by a court" and substitute "the chief appraiser, 
after inspecting books, records, and papers produced following the 
granting of an injunction under Section 22.31, determines".
	(7)  In SECTION 5 of the bill, strike proposed Sections 
22.29(b) and (c), Tax Code (committee printing page 3, lines 
45-62), and substitute the following:
	(b)  In determining whether to impose a penalty under this 
section, the chief appraiser shall consider the factors listed in 
Section 22.31(b).
	(8)  In SECTION 5 of the bill, in proposed Section 22.29(d), 
Tax Code (committee printing page 3, line 63), strike "(d)" and 
substitute "(c)".
	(9)  Between SECTIONS 5 and 6 of the bill (committee printing 
page 4, between lines 33 and 34), insert the following:
	Sec. 22.31.  INJUNCTION REQUIRING ACCESS TO BOOKS, RECORDS, 
AND PAPERS.  (a)  The chief appraiser may bring an action for an 
injunction requiring a person who has filed a rendition statement 
or property report to produce for inspection the books, records, 
and papers in the possession of the person that contain the 
information required by Section 22.01.  The court shall grant the 
injunction if the court finds that:
		(1)  there is good cause for doing so; and                             
		(2)  it is reasonably likely that property or a portion 
of the appraised value of property will escape taxation unless the 
injunction is granted.
	(b)  In making a determination of good cause under this 
section, the court shall consider:
		(1)  the person's compliance history with respect to 
paying taxes and filing rendition statements or property reports;
		(2)  the type, nature, and taxability of the specific 
property involved;
		(3)  the type, nature, size, and sophistication of the 
person's business or other entity for which property is rendered;
		(4)  the completeness of the person's records;                         
		(5)  the person's reliance on advice provided by the 
appraisal district that may have contributed to the manner in which 
the property was rendered;
		(6)  any change in appraisal district policy during the 
current or preceding tax year that may affect how property is 
rendered; and
		(7)  any other factor the court considers relevant.                    
	(c)  Books, records, or papers produced for inspection by the 
chief appraiser or an agent or representative of the chief 
appraiser under this section are confidential to the same extent 
that a rendition statement or property report is confidential under 
Section 22.27.
	(d)  The chief appraiser may not engage a person on a 
contingency fee basis to examine books, records, or papers produced 
for inspection under this section.
	(10)  In SECTION 7 of the bill, in proposed Section 41.43(d), 
Tax Code (committee printing page 4, lines 51 and 52), strike "or a 
response to the chief appraiser's request for information under 
Section 22.07(c)".