74R4982 CAG-D
          By Brimer                                             H.B. No. 1065
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the practice of property tax consulting.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 1(a)(6), Article 8886, Revised Statutes,
    1-5  is amended to read as follows:
    1-6              (6)  "Property tax consultant" means a person who
    1-7  performs or supervises others in the performance of property tax
    1-8  consulting services for compensation.
    1-9        SECTION 2.  Sections 2(c) and (d), Article 8886, Revised
   1-10  Statutes, are amended to read as follows:
   1-11        (c)  A person may not represent that an individual is a
   1-12  registered property tax consultant, agent, advisor, or
   1-13  representative unless the individual is a registered property tax
   1-14  consultant or registered senior property tax consultant.
   1-15        (d)  The registration requirement imposed under Subsection
   1-16  (a) of this section does not apply to:
   1-17              (1)  an individual acting under a general power of
   1-18  attorney, unless the individual represents that the individual is a
   1-19  property tax consultant, agent, advisor, or representative;
   1-20              (2)  an individual licensed to practice law in this
   1-21  state;
   1-22              (3)  an employee of a property owner or of an
   1-23  affiliated or subsidiary company of a property owner, if the
   1-24  employee performs property tax consulting services for the property
    2-1  owner or for a partnership, joint venture, or corporation in which
    2-2  the property owner owns an interest;
    2-3              (4)  a property owner's lessee who is designated as the
    2-4  agent of the property owner in accordance with Section 1.111, Tax
    2-5  Code;
    2-6              (5)  a public employee or officer who provides
    2-7  assistance to a property owner in the course of the employee's or
    2-8  officer's duties;
    2-9              (6)  a certified public accountant under the Public
   2-10  Accountancy Act of 1991 <1979> (Article 41a-1, Vernon's Texas Civil
   2-11  Statutes); <or>
   2-12              (7)  an individual who assists another person in the
   2-13  performance of property tax consulting services or provides
   2-14  testimony on behalf of the other person at a protest hearing under
   2-15  Subchapter C, Chapter 41, Tax Code, unless the individual is
   2-16  designated as the person's agent under Section 1.111, Tax Code, or
   2-17  more than 50 percent of the individual's employment time is devoted
   2-18  to or income is derived from performing or supervising the
   2-19  performance of property tax consulting services; or
   2-20              (8)  an individual licensed as a real estate broker or
   2-21  salesman under The Real Estate License Act (Article 6573a, Vernon's
   2-22  Texas Civil Statutes), or as a state-licensed real estate appraiser
   2-23  or state-certified real estate appraiser under the Texas Appraiser
   2-24  Licensing and Certification Act (Article 6573a.2, Vernon's Texas
   2-25  Civil Statutes).
   2-26        SECTION 3.  Section 2(f), Article 8886, Revised Statutes, is
   2-27  repealed.
    3-1        SECTION 4.  This Act takes effect September 1, 1995.
    3-2        SECTION 5.  The importance of this legislation and the
    3-3  crowded condition of the calendars in both houses create an
    3-4  emergency and an imperative public necessity that the
    3-5  constitutional rule requiring bills to be read on three several
    3-6  days in each house be suspended, and this rule is hereby suspended.