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Amend HB 1680 (Senate committee printing) as follows:                        
	(1)  Add the following SECTION to the bill, appropriately 
numbered, and renumber existing SECTIONS accordingly:
	SECTION ___.  Section 42.02, Tax Code, is amended to read as 
follows:        
	Sec. 42.02.  RIGHT OF APPEAL BY CHIEF APPRAISER.  (a) On 
written approval of the board of directors of the appraisal 
district, the chief appraiser is entitled to appeal an order of the 
appraisal review board determining:
		(1)  a taxpayer protest as provided by Subchapter C, 
Chapter 41, subject to Subsection (b); or
		(2)  a taxpayer's motion to change the appraisal roll 
filed under Section 25.25.
	(b)  Except as provided by Subsection (c), the chief 
appraiser may not appeal an order of the appraisal review board 
determining a taxpayer protest under Subsection (a)(1) if:
		(1)  the protest involved a determination of the 
appraised or market value of the taxpayer's property and that value 
according to the order that is the subject of the appeal is less 
than $1 million; or
		(2)  for any other taxpayer protest, the property to 
which the protest applies has an appraised value according to the 
appraisal roll for the current year of less than $1 million.
	(c)  On written approval of the board of directors of the 
appraisal district, the chief appraiser may appeal an order of the 
appraisal review board determining a taxpayer protest otherwise 
prohibited by Subsection (b), if the chief appraiser alleges that 
the taxpayer or a person acting on behalf of the taxpayer committed 
fraud, made a material misrepresentation, or presented fraudulent 
evidence in the hearing before the board.  In an appeal under this 
subsection, the court shall first consider whether the taxpayer or 
a person acting on behalf of the taxpayer committed fraud, made a 
material misrepresentation, or presented fraudulent evidence to 
the appraisal review board.  If the court does not find by a 
preponderance of the evidence that the taxpayer or a person acting 
on behalf of the taxpayer committed fraud, made a material 
misrepresentation, or presented fraudulent evidence to the 
appraisal review board, the court shall:
		(1)  dismiss the appeal; and                                           
		(2)  award court costs and reasonable attorney's fees 
to the taxpayer.
	(2)  In SECTION 2 of the bill, the applicability provisions 
(on page 1), strike line 19 and substitute the following:
	SECTION ___.  (a)  The change in law made by this Act to 
Section 42.02, Tax Code, applies only to an appeal by a chief 
appraiser from an order of an appraisal review board that was issued 
on or after the effective date of this Act.  An appeal by a chief 
appraiser from an order of an appraisal review board that was issued 
before the effective date of this Act is governed by the law in 
effect when the order of the appraisal review board was issued, and 
the former law is continued in effect for that purpose.
	(b)  The change in law made by this Act to Section 42.08, Tax 
Code, applies only to