,,ii  #aad? ,,congress  #a/ ,session    
,s4 #baag  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #a1 #bjae ,mr4 
,cornyn introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,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 ,9 ?is 
,act3 7#a7 ,assessm5t ,! t]m assessm5t  
means valuation = a prop]ty tax t is    
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]ty 7:e!r real1 p]sonal1 &          
intangible7 us$ by a natural gas pipel9e
 provid+ transportation or /orage (     
natural gas subject to ! jurisdiction ( 
! ,f$]al ,regulatory ,commission4  7#e7 
,public utility prop]ty ,! t]m public   
utility prop]ty means prop]ty 7exclud+  
natural gas pipel9e prop]ty7 t is devot$
 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 ,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[+3  7#a7 ,assessm5ts       
,assess natural gas pipel9e prop]ty at  
value t has a high] ratio to ! true     
m>ket value ( ! natural gas pipel9e     
prop]ty ?an ! ratio t ! assess$ value ( 
comm]cial & indu/rial prop]ty 9 ! same  
assessm5t jurisdiction has to ! true    
m>ket value ( su* comm]cial & indu/rial 

prop]ty4  7#b7 ,assessm5t taxes ,levy or
 collect a tax on an assessm5t t may n  
be made "u p>agraph 7#a74  7#c7 ,ad     
valorem taxes ,levy or collect an ad    
valorem prop]ty tax on natural gas      
pipel9e prop]ty at a tax rate t exce$s !
 tax rate applicable to comm]cial &     
indu/rial prop]ty 9 ! same assessm5t    
jurisdiction4  7#d7 ,o!r taxes ,impose  
any o!r tax t discrim9ates aga9/ a      
natural gas pipel9e provid+             
transportation or /orage ( natural gas  
subject to ! jurisdiction ( ! ,f$]al    
,en]gy ,regulatory ,commission4  #b4    
,jurisdiction ( c\rts2 relief  7a7      
,grant ( jurisdiction ,not)/&+ section  
#acda ( title #bh1 ,unit$ ,/ates ,code1 
& )\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 9 g5]al ,except z 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 ( comm]cial & indu/rial prop]ty 9 
! same assessm5t jurisdiction4 ,if !    
ratio ( ! assess$ value ( comm]cial &   
indu/rial prop]ty 9 ! assessm5t         
jurisdiction to ! true m>ket value (    
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