| 3 | 2 | | |
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| 4 | 3 | | |
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| 5 | 4 | | A BILL TO BE ENTITLED |
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| 6 | 5 | | AN ACT |
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| 7 | 6 | | relating to the appeal of a determination by the comptroller of |
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| 8 | 7 | | public accounts of a protest of the comptroller's findings in a |
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| 9 | 8 | | study of school district property values. |
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| 10 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 10 | | SECTION 1. Section 403.303(d), Government Code, is amended |
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| 12 | 11 | | to read as follows: |
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| 13 | 12 | | (d) A protesting school district may appeal a determination |
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| 14 | 13 | | of a protest by the comptroller to a district court of Travis County |
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| 15 | 14 | | by filing a petition with the court. An owner of property subject |
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| 16 | 15 | | to the determination of the protest may, with the written approval |
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| 17 | 16 | | of the protesting school district, join the school district as a |
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| 18 | 17 | | party to the appeal. An appeal must be filed not later than the 30th |
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| 19 | 18 | | day after the date the school district receives notification of a |
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| 20 | 19 | | final decision on a protest. The [Review is conducted by the] court |
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| 21 | 20 | | shall review de novo the comptroller's determination of the protest |
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| 22 | 21 | | sitting without a jury. The court shall order specific changes to |
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| 23 | 22 | | the property value study [remand the determination to the |
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| 24 | 23 | | comptroller] if on the review the court determines [discovers that |
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| 25 | 24 | | substantial rights of the school district have been prejudiced, |
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| 26 | 25 | | and] that: |
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| 27 | 26 | | (1) the comptroller has acted arbitrarily and without |
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| 28 | 27 | | regard to the facts; or |
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| 29 | 28 | | (2) the finding of the comptroller is not reasonably |
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| 30 | 29 | | supported by a preponderance of the [substantial] evidence |
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| 31 | 30 | | introduced before the court at the hearing. |
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| 32 | 31 | | SECTION 2. The change in law made by this Act applies to an |
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| 33 | 32 | | appeal of a determination by the comptroller of public accounts of a |
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| 34 | 33 | | protest of the comptroller's findings in a study of school district |
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| 35 | 34 | | property values that is pending on the effective date of this Act or |
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| 36 | 35 | | is filed on or after the effective date of this Act. |
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| 37 | 36 | | SECTION 3. The comptroller of public accounts is required |
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| 38 | 37 | | to implement a provision of this Act only if the legislature |
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| 39 | 38 | | appropriates money specifically for that purpose. If the |
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| 40 | 39 | | legislature does not appropriate money specifically for that |
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| 41 | 40 | | purpose, the comptroller may, but is not required to, implement a |
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| 42 | 41 | | provision of this Act using other appropriations available for that |
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| 43 | 42 | | purpose. |
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| 44 | 43 | | SECTION 4. This Act takes effect January 1, 2022. |
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