Amend CSHB 3540 in SECTION 5.08 by deleting lines 11 through 
27 and inserting the following:
	(h)  On request of the commissioner of education or a school 
district, the comptroller may audit the total taxable value of 
property in a school district and may revise the annual study 
findings. The request for audit is limited to corrections and 
changes in a school district's appraisal roll that occurred after 
preliminary certification of the annual study findings by the 
comptroller.  Except as otherwise provided by this subsection, the 
request for audit must be filed with the comptroller not later than 
the second(third) anniversary of the date of the final 
certification of the annual study findings.  The request for audit 
may be filed not later than the first anniversary of the date the 
chief appraiser certifies a change to the appraisal roll if the 
chief appraiser corrects the appraisal roll under Section 25.25 or 
42.41, Tax Code [, and the change results in a material reduction in 
the total taxable value of property in the school district].  The 
comptroller shall certify the findings of the audit to the 
commissioner of education.