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SB22-026

Oil And Gas Operator Property Tax Procedures

Type Bill
Session 2022 Regular Session
Subjects
Fiscal Policy & Taxes

Concerning an oil and gas operator's sole ability to review and protest property tax.

Bill Summary:

Current law requires a county property tax assessor to send a notice of valuation of personal property to the operator of each wellsite, or if there is no operator, to the owner who has filed a statutorily required statement with the assessor.

The act:

  • States that oil and gas fractional interest owners are not entitled to separate valuation, notification, review, audit, protest, abatement, or appeal procedures by the assessor; and
  • Designates the operator of each wellsite, or if there is no operator, the owner who filed the statement, as the representative of all fractional interest owners and as the exclusive point of contact for the assessor for all notification, review, audit, protest, abatement, and appeal procedures.
    (Note: This summary applies to this bill as enacted.)

Status

Became Law

Introduced

Passed

Became Law

Related Documents & Information

Date Version Documents
03/30/2022 Signed Act PDF
03/25/2022 Final Act PDF
03/16/2022 Rerevised PDF
03/15/2022 Revised PDF
02/15/2022 Reengrossed PDF
02/14/2022 Engrossed PDF
01/12/2022 Introduced PDF
Date Version Documents
03/11/2022 PA1 PDF
Date Version Documents
05/19/2022 FN2 PDF
01/13/2022 FN1 PDF
Activity Vote Documents
Adopt amendment L.001 (Attachment A). The motion passed without objection. Vote summary
Refer Senate Bill 22-026, as amended, to the Committee of the Whole. The motion passed on a vote of 11-0. Vote summary
Activity Vote Documents
Refer Senate Bill 22-026 to the Committee of the Whole and with a recommendation that it be placed on the consent calendar. The motion passed on a vote of 7-0. Vote summary
Date Calendar Motion Vote Vote Document
03/18/2022 House Amendments REPASS
34
AYE
0
NO
1
OTHER
Vote record
03/18/2022 House Amendments CONCUR
34
AYE
0
NO
1
OTHER
Vote record
02/15/2022 Third Reading BILL
34
AYE
0
NO
1
OTHER
Vote record
Date Calendar Motion Vote Vote Document
03/16/2022 Third Reading BILL
63
AYE
0
NO
2
OTHER
Vote record
Date Amendment Number Committee/ Floor Hearing Status Documents
03/10/2022 L.001 HOU Finance Passed [*] PDF
Date Location Action
03/30/2022 Governor Governor Signed
03/28/2022 Governor Sent to the Governor
03/25/2022 House Signed by the Speaker of the House
03/25/2022 Senate Signed by the President of the Senate
03/18/2022 Senate Senate Considered House Amendments - Result was to Concur - Repass
03/16/2022 House House Third Reading Passed - No Amendments
03/15/2022 House House Second Reading Passed with Amendments - Committee
03/14/2022 House House Second Reading Laid Over Daily - No Amendments
03/10/2022 House House Committee on Finance Refer Amended to House Committee of the Whole
02/16/2022 House Introduced In House - Assigned to Finance
02/15/2022 Senate Senate Third Reading Passed - No Amendments
02/14/2022 Senate Senate Second Reading Passed - No Amendments
02/09/2022 Senate Senate Committee on Finance Refer Unamended - Consent Calendar to Senate Committee of the Whole
01/12/2022 Senate Introduced In Senate - Assigned to Finance
Effective Date Chapter # Title Documents
03/30/2022 58 Oil & Gas Operator Property Tax Procedures PDF