,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bhgg  ,,in ,,the ,,house ,,of  
,,representatives  ,july #ca1 #bjac ,mr4
 ,flores 7for himself1 ,mr4 ,gene ,green
 of ,texas1 ,mr4 ,marino1 ,mr4 ,cuellar1
 ,mr4 ,olson1 and ,mr4 ,michaud7        
introduced the following bill2 which was
 referred to the ,committee on the      
,judiciary  ,a ,,bill  ,to prevent      
certain discriminatory taxation of      
natural gas pipeline property4  #a4     
,limitation on discriminatory taxation  
of natural gas pipeline property  7a7   
,definitions ,for purposes of section3  
7#a7 ,assessment ,the term assessment   
means valuation for a property tax      
levied by a taxing authority4  7#b7     
,assessment jurisdiction ,the term      
assessment jurisdiction means a         
geographical area used in determining   
the assessed value of property for ad   
valorem taxation4  7#c7 ,commercial and 
industrial property ,the term commercial
 and industrial property means property 
7excluding natural gas pipeline         

property1 public utility property1 and  
land used primarily for agricultural    
purposes or timber growth7 devoted to   
commercial or industrial use and subject
 to a property tax levy4  7#d7 ,natural 
gas pipeline property ,the term natural 
gas pipeline property means all         
property1 real1 personal1 and           
intangible1 owned or used by a natural  
gas pipeline providing transportation or
 storage of natural gas1 subject to the 
jurisdiction of the ,federal ,energy    
,regulatory ,commission4  7#e7 ,public  
utility property ,the term public       
utility property means property         
7excluding natural gas pipeline         
property7 that is devoted to public     
service and is owned or used by any     
entity that performs a public service   
and is regulated by any governmental    
agency4  7b7 ,discriminatory ,acts ,the 
acts specified in this subsection       
unreasonably burden and discriminate    
against interstate commerce4 ,a ,state1 
subdivision of a ,state1 authority      

acting for a ,state or subdivision of a 
,state1 or any other taxing authority   
7including a taxing jurisdiction and a  
taxing district7 may not do any of the  
following such acts3  7#a7 ,assess      
natural gas pipeline property at a value
 that has a higher ratio to the true    
market value of the natural gas pipeline
 property than the ratio that the       
assessed value of other commercial and  
industrial property in the same         
assessment jurisdiction has to the true 
market value of the other commercial and
 industrial property4  7#b7 ,levy or    
collect a tax on an assessment that may 
not be made under paragraph 7#a74  7#c7 
,levy or collect an ad valorem property 
tax on natural gas pipeline property at 
a tax rate that exceeds the tax rate    
applicable to commercial and industrial 
property in the same assessment         
jurisdiction4  7#d7 ,impose any other   
tax that discriminates against a natural
 gas pipeline providing transportation  
subject to the jurisdiction of the      

,federal ,energy ,regulatory            
,commission4  #b4 ,jurisdiction of      
courts2 relief  7a7 ,grant of           
,jurisdiction ,notwithstanding section  
#acda of title #bh1 ,united ,states     
,code1 and notions of comity1 and       
without regard to the amount in         
controversy or citizenship of the       
parties1 the district courts of the     
,united ,states shall have jurisdiction1
 concurrent with other jurisdiction of  
the courts of the ,united ,states1 of   
,states1 and of all other taxing        
authorities and taxing jurisdictions1 to
 prevent a violation of section #a4  7b7
 ,relief ,except as otherwise provided  
in this subsection1 relief may be       
granted under this ,act only if the     
ratio of assessed value to true market  
value of natural gas pipeline property  
exceeds by at least #e percent the ratio
 of assessed value to true market value 
of other commercial and industrial      
property in the same assessment         
jurisdiction4 ,if the ratio of the      

assessed value of other commercial and  
industrial property in the assessment   
jurisdiction to the true market value of
 all other commercial and industrial    
property cannot be determined to the    
satisfaction of the court through the   
random-sampling method known as a sales 
assessment ratio study 7to be carried   
out under statistical principles        
applicable to such a study71 each of the
 following shall be a violation of      
section #a for which relief under this  
,act may be granted3  7#a7 ,an          
assessment of the natural gas pipeline  
property at a value that has a higher   
ratio of assessed value to the true     
market value of the natural gas pipeline
 property than the ratio of the assessed
 value of all other property 7excluding 
public utility property7 subject to a   
property tax levy in the assessment     
jurisdiction has to the true market     
value of all other property 7excluding  
public utility property74  7#b7 ,the    
collection of an ad valorem property tax

 on the natural gas pipeline property at
 a tax rate that exceeds the tax rate   
applicable to all other taxable property
 7excluding public utility property7 in 
the taxing jurisdiction4