87(R) SB 1436 - House Committee Report version - Bill Text
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A BILL TO BE ENTITLED
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AN ACT
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relating to the appeal of a determination by the comptroller of |
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public accounts of a protest of the comptroller's findings in a |
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study of school district property values. |
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             BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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             SECTION  1.    Section 403.303(d), Government Code, is amended |
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to read as follows: |
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             (d)    A protesting school district may appeal a determination |
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of a protest by the comptroller to a district court of Travis County |
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by filing a petition with the court. An owner of property subject |
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to the determination of the protest may, with the written approval |
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of the protesting school district, join the school district as a |
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party to the appeal. An appeal must be filed not later than the 30th |
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day after the date the school district receives notification of a |
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final decision on a protest. The [Review is conducted by the] court |
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shall review de novo the comptroller's determination of the protest |
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sitting without a jury.  The court shall order specific changes to |
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the property value study [remand the determination to the |
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comptroller] if on the review the court determines [discovers that |
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substantial rights of the school district have been prejudiced, |
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and] that: |
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                         (1)    the comptroller has acted arbitrarily and without |
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regard to the facts; or |
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                         (2)    the finding of the comptroller is not reasonably |
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supported by a preponderance of the [substantial] evidence |
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introduced before the court at the hearing. |
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             SECTION  2.    The change in law made by this Act applies to an |
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appeal of a determination by the comptroller of public accounts of a |
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protest of the comptroller's findings in a study of school district |
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property values that is pending on the effective date of this Act or |
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is filed on or after the effective date of this Act. |
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             SECTION  3.    The comptroller of public accounts is required |
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to implement a provision of this Act only if the legislature |
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appropriates money specifically for that purpose. If the |
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legislature does not appropriate money specifically for that |
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purpose, the comptroller may, but is not required to, implement a |
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provision of this Act using other appropriations available for that |
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purpose. |
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             SECTION  4.    This Act takes effect January 1, 2022. |