,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bhgg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ca1 #bjac ,mr4 
,flores 7= himself1 ,mr4 ,g5e ,gre5 (   
,texas1 ,mr4 ,m>9o1 ,mr4 ,cuell>1 ,mr4  
,olson1 & ,mr4 ,mi*aud7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ! ,judici>y  ,a ,,bill    
,to prev5t c]ta9 discrim9atory taxation 
( natural gas pipel9e prop]ty4  #a4     
,limitation on discrim9atory taxation ( 
natural gas pipel9e prop]ty  7a7        
,def9itions ,= purposes ( section3  7#a7
 ,assessm5t ,! t]m assessm5t means      
valuation = a prop]ty tax levi$ by a    
tax+ au?ority4  7#b7 ,assessm5t         
jurisdiction ,! t]m assessm5t           
jurisdiction means a geographical area  
us$ 9 det]m9+ ! assess$ value ( prop]ty 
= ad valorem taxation4  7#c7 ,comm]cial 
& indu/rial prop]ty ,! t]m comm]cial &  
indu/rial prop]ty means prop]ty 7exclud+
 natural gas pipel9e prop]ty1 public    
utility prop]ty1 & l& us$ prim>ily =    
agricultural purposes or timb] gr[?7    

devot$ to comm]cial or indu/rial use &  
subject to a prop]ty tax levy4  7#d7    
,natural gas pipel9e prop]ty ,! t]m     
natural gas pipel9e prop]ty means all   
prop]ty1 real1 p]sonal1 & intangible1   
own$ or us$ by a natural gas pipel9e    
provid+ transportation or /orage (      
natural gas1 subject to ! jurisdiction (
 ! ,f$]al ,en]gy ,regulatory            
,commission4  7#e7 ,public utility      
prop]ty ,! t]m public utility prop]ty   
means prop]ty 7exclud+ natural gas      
pipel9e prop]ty7 t is devot$ to public  
s]vice & is own$ or us$ by any entity t 
p]=ms a public s]vice & is regulat$ by  
any gov]nm5tal ag5cy4  7b7              
,discrim9atory ,acts ,! acts specifi$ 9 
?is subsection unreasonably burd5 &     
discrim9ate aga9/ int]/ate comm]ce4 ,a  
,/ate1 subdivision ( a ,/ate1 au?ority  
act+ = a ,/ate or subdivision ( a ,/ate1
 or any o!r tax+ au?ority 7includ+ a    
tax+ jurisdiction & a tax+ di/rict7 may 
n d any ( ! foll[+ su* acts3  7#a7      
,assess natural gas pipel9e prop]ty at a

 value t has a high] ratio to ! true    
m>ket value ( ! natural gas pipel9e     
prop]ty ?an ! ratio t ! assess$ value ( 
o!r comm]cial & indu/rial prop]ty 9 !   
same assessm5t jurisdiction has to !    
true m>ket value ( ! o!r comm]cial &    
indu/rial prop]ty4  7#b7 ,levy or       
collect a tax on an assessm5t t may n be
 made "u p>agraph 7#a74  7#c7 ,levy or  
collect an ad valorem prop]ty tax on    
natural gas pipel9e prop]ty at a tax    
rate t exce$s ! tax rate applicable to  
comm]cial & indu/rial prop]ty 9 ! same  
assessm5t jurisdiction4  7#d7 ,impose   
any o!r tax t discrim9ates aga9/ a      
natural gas pipel9e provid+             
transportation subject to ! jurisdiction
 ( ! ,f$]al ,en]gy ,regulatory          
,commission4  #b4 ,jurisdiction ( c\rts2
 relief  7a7 ,grant ( ,jurisdiction     
,not)/&+ section #acda ( title #bh1     
,unit$ ,/ates ,code1 & notions ( comity1
 & )\t reg>d to ! am\nt 9 controv]sy or 
citiz5%ip ( ! p>ties1 ! di/rict c\rts ( 
! ,unit$ ,/ates %all h jurisdiction1    

concurr5t ) o!r jurisdiction ( ! c\rts (
 ! ,unit$ ,/ates1 ( ,/ates1 & ( all o!r 
tax+ au?orities & tax+ jurisdictions1 to
 prev5t a violation ( section #a4  7b7  
,relief ,except z o!rwise provid$ 9 ?is 
subsection1 relief may be grant$ "u ?is 
,act only if ! ratio ( assess$ value to 
true m>ket value ( natural gas pipel9e  
prop]ty exce$s by at lea/ #e p]c5t !    
ratio ( assess$ value to true m>ket     
value ( o!r comm]cial & indu/rial       
prop]ty 9 ! same assessm5t jurisdiction4
 ,if ! ratio ( ! assess$ value ( o!r    
comm]cial & indu/rial prop]ty 9 !       
assessm5t jurisdiction to ! true m>ket  
value ( all o!r comm]cial & indu/rial   
prop]ty _c be det]m9$ to ! satisfaction 
( ! c\rt ?r\gh ! r&om-sampl+ me?od kn[n 
z a sales assessm5t ratio /udy 7to be   
c>ri$ out "u /ati/ical pr9ciples        
applicable to su* a /udy71 ea* ( !      
foll[+ %all be a violation ( section #a 
= :i* relief "u ?is ,act may be grant$3 
7#a7 ,an assessm5t ( ! natural gas      
pipel9e prop]ty at a value t has a high]

 ratio ( assess$ value to ! true m>ket  
value ( ! natural gas pipel9e prop]ty   
?an ! ratio ( ! assess$ value ( all o!r 
prop]ty 7exclud+ public utility prop]ty7
 subject to a prop]ty tax levy 9 !      
assessm5t jurisdiction has to ! true    
m>ket value ( all o!r prop]ty 7exclud+  
public utility prop]ty74  7#b7 ,!       
collection ( an ad valorem prop]ty tax  
on ! natural gas pipel9e prop]ty at a   
tax rate t exce$s ! tax rate applicable 
to all o!r taxable prop]ty 7exclud+     
public utility prop]ty7 9 ! tax+        
jurisdiction4