Amend CSSB 1952 by adding a new SECTION 13A.113 and
renumbering all subsequent SECTIONS:
SECTION 13A.113. Section 42.221, Tax Code, is amended to read
as follows:
Sec. 42.221. CONSOLIDATED APPEALS FOR MULTICOUNTY PROPERTY
PIPELINE OR ELECTRIC LINE. (a) The owner of property of
telecommunications providers under Section 51.002, Utility Code,
or owner of property regulated by the Railroad Commission, Surface
Transportation Board, or the Federal Energy Regulatory Commission
an oil or gas pipeline or electric transmission or distribution
line that runs through or operates in more than one county and is
appraised by more than one appraisal district may appeal an order of
an appraisal review board relating to the property that runs
through or operates in more than one countypipeline or electric
line, to property attached to or connected with the pipeline or
electric line, or to an easement or other real property on which the
pipeline or electric line is located to the district court of any
county in which a portion of the propertypipeline or electric
line is located or operates if the order relating to that portion of
the propertythe pipeline or electric line is appealed.
(b) A petition for review of each appraisal review board
order under this section must be filed with the court as provided by
Section 42.21. The fee for filing each additional petition for
review under this sectionrelating to a pipeline or electric line
after the first petition for review relating to the same property
pipeline or electric line is filed for a tax year is $5.
(c) If only one appeal by the owner of property subject to
this sectionan oil or gas pipeline or electric line is pending
before the court in an appeal from the decision of an appraisal
review board of a district other than the appraisal district for
that county, any party to the suit may, not earlier than the 30th
day before and not later than the 10th day before the date set for
the hearing, make a motion to transfer the suit to a district court
of the county in which the appraisal review board from which the
appeal is taken is located. In the absence of a showing that
further appeals under this section will be filed, the court shall
transfer the suit.
(d) When the owner files the first petition for review under
this section for a pipeline or electric line for a tax year, the
owner shall include with the petition a list of each appraisal
district in which the propertypipeline or electric line is
appraised for taxation in that tax year.
(e) The court shall consolidate all the appeals for a tax year
relating to a single property subject to this sectionpipeline or
electric line for which a petition for review is filed with the
court and may consolidate other appeals relating to other property
subject to this sectionpipelines or electric lines of the same
owner if the property ispipelines or electric lines are located
in one or more of the counties on the list required by Subsection
(d). Except as provided by this subsection, on the motion of the
owner of a property subject to this section pipeline or electric
line owner the court shall grant a continuance to provide the owner
with an opportunity to include in the proceeding appeals of
appraisal review board orders from additional appraisal districts.
The court may not grant a continuance to include an appeal of an
appraisal review board order that relates to a property the
pipeline or electric line in that tax year after the time for filing
a petition for review of that order has expired.
(f) This section does not affect the property owner's right
to file a petition for review of an individual appraisal district's
order relating to a property subject to this section pipeline or
electric line in the district court in the county in which the
appraisal review board is located.
(g) On a joint motion or the separate motions of at least 60
percent of the appraisal districts that are defendants in a
consolidated suit filed before the 45th day after the date on which
the property owner's petitions for review of the appraisal review
board orders relating to property subject to this section a
pipeline or electric line for that tax year must be filed, the court
shall transfer the suit to a district court of the county named in
the motion or motions if that county is one in which one of the
appraisal review boards from which an appeal was taken is located.
(h) An outlet, facility, or location, or property that is
subject to Section 321.002(a)(3), and that was first opened before
June 1, 2003, is not subject to Section 321.203(1), and shall be
governed by the law in effect at the time such outlet, facility, or
location, or property was first opened, and that law shall be
continued in effect for that purpose.