By: Carona H.B. No. 1582
73R5712 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the auxiliary membership on an appraisal review board.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.41, Tax Code, is amended by amending
1-5 Subsection (c) and adding Subsection (f) to read as follows:
1-6 (c) To be eligible to serve on the board, an individual must
1-7 be a resident of the district and must have resided in the district
1-8 for at least two years. A member of the appraisal district board
1-9 of directors or an officer or employee of the comptroller, the
1-10 appraisal office, or a taxing unit is ineligible to serve on the
1-11 board. In an appraisal district established for a county having a
1-12 population of more than 50,000, an individual who has served for
1-13 all or part of three previous terms as a board member or auxiliary
1-14 board member on the appraisal review board is ineligible to serve
1-15 on the appraisal review board. In an appraisal district
1-16 established for any other county, an individual who has served for
1-17 all or part of two consecutive terms as a board member or auxiliary
1-18 board member on the appraisal review board is ineligible to serve
1-19 on the appraisal review board during a term that begins on the next
1-20 January 1 following the second of those consecutive terms.
1-21 (f) A member of the appraisal review board may be removed by
1-22 majority vote of the appraisal review board. Grounds for removal
1-23 of a member are:
1-24 (1) a violation of Section 6.412 or 6.413; or
2-1 (2) a violation of any written policy adopted by the
2-2 appraisal district board of directors.
2-3 SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
2-4 adding Section 6.411 to read as follows:
2-5 Sec. 6.411. AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES.
2-6 (a) The board of directors of an appraisal district may appoint
2-7 auxiliary members to the appraisal review board to hear taxpayer
2-8 protests before the appraisal review board and to assist the board
2-9 in performing its other duties.
2-10 (b) The number of auxiliary members that may be appointed
2-11 is:
2-12 (1) for a county with a population of 1,000,000 or
2-13 more, not more than 30 auxiliary members;
2-14 (2) for a county with a population of at least 500,000
2-15 but less than 1,000,000, not more than 20 auxiliary members;
2-16 (3) for a county with a population of at least 250,000
2-17 but less than 500,000, not more than 10 auxiliary members; and
2-18 (4) for a county with a population of less than
2-19 250,000, not more than 6 auxiliary members.
2-20 (c) Sections 6.41(c), (d), (e), and (f) and Sections 6.412
2-21 and 6.413 apply to auxiliary board members appointed under this
2-22 section.
2-23 (d) An auxiliary member of the appraisal review board
2-24 appointed under this section may not vote in a determination made
2-25 by the board, may not serve as chairman or secretary of the board,
2-26 and is not included in determining what constitutes a quorum of the
2-27 board or whether a quorum is present at any meeting of the board.
3-1 (e) An auxiliary member of the appraisal review board
3-2 appointed under this section is entitled to make a recommendation
3-3 to the board in a protest heard by the member but is not entitled
3-4 to vote on the determination of the protest by the board.
3-5 (f) An auxiliary member of the appraisal review board
3-6 appointed under this section is entitled to the per diem set by the
3-7 appraisal district budget for each day on which the member actively
3-8 engages in performing the member's duties under Subsection (a) or
3-9 (e) and is entitled to actual and necessary expenses incurred in
3-10 performing those duties in the same manner as other members of the
3-11 appraisal review board.
3-12 SECTION 3. The importance of this legislation and the
3-13 crowded condition of the calendars in both houses create an
3-14 emergency and an imperative public necessity that the
3-15 constitutional rule requiring bills to be read on three several
3-16 days in each house be suspended, and this rule is hereby suspended.