By Brimer H.B. No. 1065
74R4982 CAG-D
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.