By Counts H.B. No. 339
74R2632 CAG-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to professionals who are exempt from registering as
1-3 property tax consultants.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 2(d), Article 8886, Revised Statutes, is
1-6 amended to read as follows:
1-7 (d) The registration requirement imposed under Subsection
1-8 (a) of this section does not apply to:
1-9 (1) an individual acting under a general power of
1-10 attorney, unless the individual represents that the individual is a
1-11 property tax consultant, agent, advisor, or representative;
1-12 (2) an individual licensed to practice law in this
1-13 state;
1-14 (3) an employee of a property owner or of an
1-15 affiliated or subsidiary company of a property owner, if the
1-16 employee performs property tax consulting services for the property
1-17 owner or for a partnership, joint venture, or corporation in which
1-18 the property owner owns an interest;
1-19 (4) a property owner's lessee who is designated as the
1-20 agent of the property owner in accordance with Section 1.111, Tax
1-21 Code;
1-22 (5) a public employee or officer who provides
1-23 assistance to a property owner in the course of the employee's or
1-24 officer's duties;
2-1 (6) a certified public accountant under the Public
2-2 Accountancy Act of 1991 <1979> (Article 41a-1, Vernon's Texas Civil
2-3 Statutes); <or>
2-4 (7) an individual who assists another person in the
2-5 performance of property tax consulting services or provides
2-6 testimony on behalf of the other person at a protest hearing under
2-7 Subchapter C, Chapter 41, Tax Code, unless the individual is
2-8 designated as the person's agent under Section 1.111, Tax Code, or
2-9 more than 50 percent of the individual's employment time is devoted
2-10 to or income is derived from performing or supervising the
2-11 performance of property tax consulting services; or
2-12 (8) a licensed or certified real estate appraiser
2-13 under the Texas Appraiser Licensing and Certification Act (Article
2-14 6573a.2, Vernon's Texas Civil Statutes).
2-15 SECTION 2. The importance of this legislation and the
2-16 crowded condition of the calendars in both houses create an
2-17 emergency and an imperative public necessity that the
2-18 constitutional rule requiring bills to be read on three several
2-19 days in each house be suspended, and this rule is hereby suspended,
2-20 and that this Act take effect and be in force from and after its
2-21 passage, and it is so enacted.