By: Bettencourt S.B. No. 1436
A BILL TO BE ENTITLED
AN ACT
relating to the appeal of a determination by the comptroller of
public accounts of a protest of the comptroller's findings in a
study of school district property values.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.303(d), Government Code, is amended
to read as follows:
(d) A protesting school district may appeal a determination
of a protest by the comptroller to a district court of Travis County
by filing a petition with the court. An owner of property subject
to the determination of the protest may, with the written approval
of the protesting school district, join the school district as a
party to the appeal. An appeal must be filed not later than the 30th
day after the date the school district receives notification of a
final decision on a protest. The [Review is conducted by the] court
shall review de novo the comptroller's determination of the protest
sitting without a jury. The court shall order specific changes to
the property value study [remand the determination to the
comptroller] if on the review the court determines [discovers that
substantial rights of the school district have been prejudiced,
and] that:
(1) the comptroller has acted arbitrarily and without
regard to the facts; or
(2) the finding of the comptroller is not reasonably
supported by a preponderance of the [substantial] evidence
introduced before the court at the hearing.
SECTION 2. The change in law made by this Act applies to an
appeal of a determination by the comptroller of public accounts of a
protest of the comptroller's findings in a study of school district
property values that is pending on the effective date of this Act or
is filed on or after the effective date of this Act.
SECTION 3. The comptroller of public accounts is required
to implement a provision of this Act only if the legislature
appropriates money specifically for that purpose. If the
legislature does not appropriate money specifically for that
purpose, the comptroller may, but is not required to, implement a
provision of this Act using other appropriations available for that
purpose.
SECTION 4. This Act takes effect January 1, 2022.