By Hartnett H.B. No. 356
74R1390 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to auxiliary members of an appraisal review board and to
1-3 the removal of board members.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 6.41, Tax Code, is amended by amending
1-6 Subsection (c) and adding Subsection (f) to read as follows:
1-7 (c) To be eligible to serve on the board, an individual must
1-8 be a resident of the district and must have resided in the district
1-9 for at least two years. A member of the appraisal district board
1-10 of directors or an officer or employee of the comptroller, the
1-11 appraisal office, or a taxing unit is ineligible to serve on the
1-12 board. In an appraisal district established for a county having a
1-13 population of more than 50,000, an individual who has served for
1-14 all or part of three previous terms as a board member or auxiliary
1-15 board member on the appraisal review board is ineligible to serve
1-16 on the appraisal review board. In an appraisal district
1-17 established for any other county, an individual who has served for
1-18 all or part of two consecutive terms as a board member or auxiliary
1-19 board member on the appraisal review board is ineligible to serve
1-20 on the appraisal review board during a term that begins on the next
1-21 January 1 following the second of those consecutive terms.
1-22 (f) A member of the board may be removed from the board by a
1-23 majority vote of the appraisal district board of directors.
1-24 Grounds for removal are:
2-1 (1) a violation of Section 6.412 or 6.413; or
2-2 (2) good cause relating to the attendance of members
2-3 at called meetings of the board as established by written policy
2-4 adopted by a majority of the appraisal district board of directors.
2-5 SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
2-6 adding Section 6.411 to read as follows:
2-7 Sec. 6.411. AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES.
2-8 (a) The board of directors of an appraisal district may appoint
2-9 auxiliary members to the appraisal review board to hear taxpayer
2-10 protests before the appraisal review board and to assist the board
2-11 in performing its other duties.
2-12 (b) The number of auxiliary members that may be appointed
2-13 is:
2-14 (1) for a county with a population of 1,000,000 or
2-15 more, not more than 30 auxiliary members;
2-16 (2) for a county with a population of at least 500,000
2-17 but less than 1,000,000, not more than 20 auxiliary members;
2-18 (3) for a county with a population of at least 250,000
2-19 but less than 500,000, not more than 10 auxiliary members; and
2-20 (4) for a county with a population of less than
2-21 250,000, not more than 6 auxiliary members.
2-22 (c) Sections 6.41(c), (d), and (e) and Sections 6.412 and
2-23 6.413 apply to auxiliary board members appointed under this
2-24 section.
2-25 (d) An auxiliary member of the appraisal review board
2-26 appointed under this section may not vote in a determination made
2-27 by the board, may not serve as chairman or secretary of the board,
3-1 and is not included in determining what constitutes a quorum of the
3-2 board or whether a quorum is present at any meeting of the board.
3-3 (e) An auxiliary member of the appraisal review board
3-4 appointed under this section is entitled to make a recommendation
3-5 to the board in a protest heard by the member but is not entitled
3-6 to vote on the determination of the protest by the board.
3-7 (f) An auxiliary member of the appraisal review board
3-8 appointed under this section is entitled to the per diem set by the
3-9 appraisal district budget for each day on which the member actively
3-10 engages in performing the member's duties under Subsection (a) or
3-11 (e) and is entitled to actual and necessary expenses incurred in
3-12 performing those duties in the same manner as other members of the
3-13 appraisal review board.
3-14 SECTION 3. The importance of this legislation and the
3-15 crowded condition of the calendars in both houses create an
3-16 emergency and an imperative public necessity that the
3-17 constitutional rule requiring bills to be read on three several
3-18 days in each house be suspended, and this rule is hereby suspended.