SB22-026
Oil And Gas Operator Property Tax Procedures
| Type | Bill |
|---|---|
| Session | 2022 Regular Session |
| Subjects |
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.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 03/11/2022 | PA1 |
| 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 [*] |
| 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 |
Prime Sponsor
Sponsor
(None)
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 03/30/2022 | 58 | Oil & Gas Operator Property Tax Procedures |