By Kubiak H.B. No. 2441
75R8580 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the election of the board of directors of an appraisal
1-3 district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 5.12(b), Tax Code, is amended to read as
1-6 follows:
1-7 (b) At the written request of the governing bodies of a
1-8 majority of all the taxing units participating in an appraisal
1-9 district or of a majority of the group of taxing units composed of
1-10 the municipalities, school districts, and county participating in
1-11 the district [entitled to vote on the appointment of appraisal
1-12 district directors], the comptroller shall audit the performance of
1-13 the appraisal district. The governing bodies may request a general
1-14 audit of the performance of the appraisal district or may request
1-15 an audit of only one or more particular duties, practices,
1-16 functions, departments, or other appraisal district matters.
1-17 SECTION 2. Section 5.13(h), Tax Code, is amended to read as
1-18 follows:
1-19 (h) At any time after the request for an audit is made, the
1-20 comptroller may discontinue the audit in whole or part if requested
1-21 to do so by:
1-22 (1) the governing bodies of a majority of all the
1-23 taxing units participating in the district, if the audit was
1-24 requested by a majority of those units;
2-1 (2) the governing bodies of a majority of the group of
2-2 taxing units composed of the municipalities, school districts, and
2-3 county participating in the district [entitled to vote on the
2-4 appointment of appraisal district directors], if the audit was
2-5 requested by a majority of those units; or
2-6 (3) if the audit was requested under Section 5.12(c)
2-7 of this code, by the taxpayers who requested the audit.
2-8 SECTION 3. Section 6.03, Tax Code, is amended to read as
2-9 follows:
2-10 Sec. 6.03. Board of Directors. (a) The appraisal district
2-11 is governed by a board of five directors. One director is elected
2-12 from each of the four commissioners precincts in the county for
2-13 which the appraisal district is established and one director is
2-14 elected at large from the county. The directors are elected at the
2-15 general election for state and county officers and serve two-year
2-16 terms beginning on January 1 of odd-numbered years.
2-17 (b) To be eligible to serve on the board of directors, an
2-18 individual must:
2-19 (1) be a resident of the precinct from which the
2-20 director is elected or, in the case of the director-at-large, a
2-21 resident of the county; [district] and
2-22 (2) [must] have resided in the district for at least
2-23 two years immediately preceding the date the individual takes
2-24 office.
2-25 (c) A [To be eligible to serve on the board of an appraisal
2-26 district established for a county having a population of at least
2-27 200,000 bordering a county having a population of at least
3-1 2,000,000 and the Gulf of Mexico, an individual must be a member of
3-2 the governing body or an elected officer of a taxing unit entitled
3-3 to vote on the appointment of board members under this section.
3-4 However, an employee of a taxing unit that participates in the
3-5 district is not eligible to serve on the board unless the
3-6 individual is also a member of the governing body or an elected
3-7 official of a taxing unit that participates in the district.]
3-8 [(b) Members of the board of directors serve two-year terms
3-9 beginning on January 1 of even-numbered years.]
3-10 [(c) Members of the board of directors are appointed by vote
3-11 of the governing bodies of the incorporated cities and towns, the
3-12 school districts, and, if entitled to vote, the conservation and
3-13 reclamation districts that participate in the district and of the
3-14 county. A governing body may cast all its votes for one candidate
3-15 or distribute them among candidates for any number of
3-16 directorships. Conservation and reclamation districts are not
3-17 entitled to vote unless at least one conservation and reclamation
3-18 district in the district delivers to the chief appraiser a written
3-19 request to nominate and vote on the board of directors by June 1 of
3-20 each odd-numbered year. On receipt of a request, the chief
3-21 appraiser shall certify a list by June 15 of all eligible
3-22 conservation and reclamation districts that are imposing taxes and
3-23 that participate in the district.]
3-24 [(d) The voting entitlement of a taxing unit that is
3-25 entitled to vote for directors is determined by dividing the total
3-26 dollar amount of property taxes imposed in the district by the
3-27 taxing unit for the preceding tax year by the sum of the total
4-1 dollar amount of property taxes imposed in the district for that
4-2 year by each taxing unit that is entitled to vote, by multiplying
4-3 the quotient by 1,000, and by rounding the product to the nearest
4-4 whole number. That number is multiplied by the number of
4-5 directorships to be filled. A taxing unit participating in two or
4-6 more districts is entitled to vote in each district in which it
4-7 participates, but only the taxes imposed in a district are used to
4-8 calculate voting entitlement in that district.]
4-9 [(e) The chief appraiser shall calculate the number of votes
4-10 to which each taxing unit other than a conservation and reclamation
4-11 district is entitled and shall deliver written notice to each of
4-12 those units of its voting entitlement before October 1 of each
4-13 odd-numbered year. The chief appraiser shall deliver the notice:]
4-14 [(1) to the county judge and each commissioner of the
4-15 county served by the appraisal district;]
4-16 [(2) to the presiding officer of the governing body of
4-17 each city or town participating in the appraisal district, to the
4-18 city manager of each city or town having a city manager, and to the
4-19 city secretary or clerk, if there is one, of each city or town that
4-20 does not have a city manager; and]
4-21 [(3) to the presiding officer of the governing body of
4-22 each school district participating in the district and to the
4-23 superintendent of those school districts.]
4-24 [(f) The chief appraiser shall calculate the number of votes
4-25 to which each conservation and reclamation district entitled to
4-26 vote for district directors is entitled and shall deliver written
4-27 notice to the presiding officer of each conservation and
5-1 reclamation district of its voting entitlement and right to
5-2 nominate a person to serve as a director of the district before
5-3 July 1 of each odd-numbered year.]
5-4 [(g) Each taxing unit other than a conservation and
5-5 reclamation district that is entitled to vote may nominate by
5-6 resolution adopted by its governing body one candidate for each
5-7 position to be filled on the board of directors. The presiding
5-8 officer of the governing body of the unit shall submit the names of
5-9 the unit's nominees to the chief appraiser before October 15.]
5-10 [(h) Each conservation and reclamation district entitled to
5-11 vote may nominate by resolution adopted by its governing body one
5-12 candidate for the district's board of directors. The presiding
5-13 officer of the conservation and reclamation district's governing
5-14 body shall submit the name of the district's nominee to the chief
5-15 appraiser before July 15 of each odd-numbered year. Before August
5-16 1, the chief appraiser shall prepare a nominating ballot, listing
5-17 all the nominees of conservation and reclamation districts
5-18 alphabetically by surname, and shall deliver a copy of the
5-19 nominating ballot to the presiding officer of the board of
5-20 directors of each district. The board of directors of each
5-21 district shall determine its vote by resolution and submit it to
5-22 the chief appraiser before August 15. The nominee on the ballot
5-23 with the most votes is the nominee of the conservation and
5-24 reclamation districts in the appraisal district if the nominee
5-25 received more than 10 percent of the votes entitled to be cast by
5-26 all of the conservation and reclamation districts in the appraisal
5-27 district, and shall be named on the ballot with the candidates
6-1 nominated by the other taxing units. The chief appraiser shall
6-2 resolve a tie vote by any method of chance.]
6-3 [(i) If no nominee of the conservation and reclamation
6-4 districts receives more than 10 percent of the votes entitled to be
6-5 cast under Subsection (h), the chief appraiser, before September 1,
6-6 shall notify the presiding officer of the board of directors of
6-7 each conservation and reclamation district of the failure to select
6-8 a nominee. Each conservation and reclamation district may submit a
6-9 nominee by September 15 to the chief appraiser as provided by
6-10 Subsection (h). The chief appraiser shall submit a second
6-11 nominating ballot by October 1 to the conservation and reclamation
6-12 districts as provided by Subsection (h). The conservation and
6-13 reclamation districts shall submit their votes for nomination
6-14 before October 15 as provided by Subsection (h). The nominee on
6-15 the second nominating ballot with the most votes is the nominee of
6-16 the conservation and reclamation districts in the appraisal
6-17 district and shall be named on the ballot with the candidates
6-18 nominated by the other taxing units. The chief appraiser shall
6-19 resolve a tie vote by any method of chance.]
6-20 [(j) Before October 30, the chief appraiser shall prepare a
6-21 ballot, listing the candidates alphabetically according to the
6-22 first letter in each candidate's surname, and shall deliver a copy
6-23 of the ballot to the presiding officer of the governing body of
6-24 each taxing unit that is entitled to vote.]
6-25 [(k) The governing body of each taxing unit entitled to vote
6-26 shall determine its vote by resolution and submit it to the chief
6-27 appraiser before November 15. The chief appraiser shall count the
7-1 votes, declare the five candidates who receive the largest
7-2 cumulative vote totals elected, and submit the results before
7-3 December 1 to the governing body of each taxing unit in the
7-4 district and to the candidates. For purposes of determining the
7-5 number of votes received by the candidates, the candidate receiving
7-6 the most votes of the conservation and reclamation districts is
7-7 considered to have received all of the votes cast by conservation
7-8 and reclamation districts and the other candidates are considered
7-9 not to have received any votes of the conservation and reclamation
7-10 districts. The chief appraiser shall resolve a tie vote by any
7-11 method of chance.]
7-12 [(l) If a] vacancy [occurs] on the board of directors is
7-13 filled for the remainder of the unexpired term by appointment by
7-14 the commissioners court of the county for which the appraisal
7-15 district is established[, each taxing unit that is entitled to vote
7-16 by this section may nominate by resolution adopted by its governing
7-17 body a candidate to fill the vacancy. The unit shall submit the
7-18 name of its nominee to the chief appraiser within 10 days after
7-19 notification from the board of directors of the existence of the
7-20 vacancy, and the chief appraiser shall prepare and deliver to the
7-21 board of directors within the next five days a list of the
7-22 nominees. The board of directors shall elect by majority vote of
7-23 its members one of the nominees to fill the vacancy].
7-24 (d) If as a result of a change in the boundaries of
7-25 commissioners precincts an individual serving as a director no
7-26 longer resides in the precinct from which the director is elected,
7-27 the individual is not for that reason disqualified from office
8-1 during the remainder of the term of office being served at the time
8-2 the boundary change takes effect. If as a result of a change in
8-3 the boundaries of commissioners precincts an individual elected as
8-4 a director before the boundary change to a term that begins after
8-5 the boundary change no longer resides in the precinct from which
8-6 elected, the individual is not for that reason disqualified from
8-7 serving the term to which elected.
8-8 [(m) If a school district participates in an appraisal
8-9 district in which the only property of the school district located
8-10 in the appraisal district is property annexed to the school
8-11 district under Subchapter C or G, Chapter 36, Education Code, an
8-12 individual who does not meet the residency requirements of
8-13 Subsection (a) is eligible to be appointed to the board of
8-14 directors of the appraisal district if:]
8-15 [(1) the individual is a resident of the school
8-16 district; and]
8-17 [(2) the individual is nominated as a candidate for
8-18 the board of directors by the school district or, if the taxing
8-19 units have adopted a change in the method of appointing board
8-20 members that does not require a nomination, the school district
8-21 appoints or participates in the appointment of the individual.]
8-22 SECTION 4. Section 6.051(b), Tax Code, is amended to read as
8-23 follows:
8-24 (b) The acquisition or conveyance of real property or the
8-25 construction or renovation of a building or other improvement by an
8-26 appraisal district must be approved by the governing bodies of
8-27 three-fourths of the group of taxing units composed of the
9-1 municipalities, school districts, and county participating in the
9-2 district [entitled to vote on the appointment of board members].
9-3 The board of directors by resolution may propose a property
9-4 transaction or other action for which this subsection requires
9-5 approval of those [the] taxing units. The chief appraiser shall
9-6 notify the presiding officer of each governing body entitled to
9-7 vote on the approval of the proposal by delivering a copy of the
9-8 board's resolution, together with information showing the costs of
9-9 other available alternatives to the proposal. On or before the
9-10 30th day after the date the presiding officer receives notice of
9-11 the proposal, the governing body of a taxing unit by resolution may
9-12 approve or disapprove the proposal. If a governing body fails to
9-13 act on or before that 30th day or fails to file its resolution with
9-14 the chief appraiser on or before the 10th day after that 30th day,
9-15 the proposal is treated as if it were disapproved by the governing
9-16 body.
9-17 SECTION 5. Sections 6.06(b) and (i), Tax Code, are amended
9-18 to read as follows:
9-19 (b) The board of directors shall hold a public hearing to
9-20 consider the budget. The secretary of the board shall deliver to
9-21 the presiding officer of the governing body of each taxing unit
9-22 participating in the district not later than the 10th day before
9-23 the date of the hearing a written notice of the date, time, and
9-24 place fixed for the hearing. The board shall complete its
9-25 hearings, make any amendments to the proposed budget it desires,
9-26 and finally approve a budget before September 15. If governing
9-27 bodies of a majority of the group of taxing units composed of the
10-1 municipalities, school districts, and county participating in the
10-2 district [taxing units entitled to vote on the appointment of board
10-3 members] adopt resolutions disapproving a budget and file them with
10-4 the secretary of the board within 30 days after its adoption, the
10-5 budget does not take effect, and the board shall adopt a new budget
10-6 within 30 days of the disapproval.
10-7 (i) The fiscal year of an appraisal district is the calendar
10-8 year unless the governing bodies of three-fourths of the group of
10-9 taxing units composed of the municipalities, school districts, and
10-10 county participating in the district [taxing units entitled to vote
10-11 on the appointment of board members] adopt resolutions proposing a
10-12 different fiscal year and file them with the secretary of the board
10-13 not more than 12 and not less than eight months before the first
10-14 day of the fiscal year proposed by the resolutions. If the fiscal
10-15 year of an appraisal district is changed under this subsection, the
10-16 chief appraiser shall prepare a proposed budget for the fiscal year
10-17 as provided by Subsection (a) of this section before the 15th day
10-18 of the seventh month preceding the first day of the fiscal year
10-19 established by the change, and the board of directors shall adopt a
10-20 budget for the fiscal year as provided by Subsection (b) of this
10-21 section before the 15th day of the fourth month preceding the first
10-22 day of the fiscal year established by the change. Unless the
10-23 appraisal district adopts a different method of allocation under
10-24 Section 6.061 of this code, the allocation of the budget to each
10-25 taxing unit shall be calculated as provided by Subsection (d) of
10-26 this section using the amount of property taxes imposed by each
10-27 participating taxing unit in the most recent tax year preceding the
11-1 fiscal year established by the change for which the necessary
11-2 information is available. Each taxing unit shall pay its
11-3 allocation as provided by Subsection (e) of this section, except
11-4 that the first payment shall be made before the first day of the
11-5 fiscal year established by the change and subsequent payments shall
11-6 be made quarterly. In the year in which a change in the fiscal
11-7 year occurs, the budget that takes effect on January 1 of that year
11-8 may be amended as necessary as provided by Subsection (c) of this
11-9 section in order to accomplish the change in fiscal years.
11-10 SECTION 6. Sections 6.061(b) and (e), Tax Code, are amended
11-11 to read as follows:
11-12 (b) The taxing units participating in an appraisal district
11-13 may adopt a different method of allocating the costs of operating
11-14 the district if the governing bodies of three-fourths of the group
11-15 of taxing units composed of the municipalities, school districts,
11-16 and county participating in the district [taxing units that are
11-17 entitled to vote on the appointment of board members] adopt
11-18 resolutions providing for the other method. However, a change
11-19 under this subsection is not valid if it requires any taxing unit
11-20 to pay a greater proportion of the appraisal district's costs than
11-21 the unit would pay under Section 6.06 of this code without the
11-22 consent of the governing body of that unit.
11-23 (e) A change in allocation of district costs made as
11-24 provided by this section remains in effect until changed in a
11-25 manner provided by this section or rescinded by resolution of a
11-26 majority of the governing bodies of the group of taxing units
11-27 composed of the municipalities, school districts, and county
12-1 participating in the district [that are entitled to vote on
12-2 appointment of board members under Section 6.03 of this code].
12-3 SECTION 7. Section 6.063(b), Tax Code, is amended to read as
12-4 follows:
12-5 (b) The report of the audit is a public record. A copy of
12-6 the report shall be delivered to the presiding officer of the
12-7 governing body of each municipality, each school district, and the
12-8 county participating in the district [taxing unit eligible to vote
12-9 on the appointment of district directors], and a reasonable number
12-10 of copies shall be available for inspection at the appraisal
12-11 office.
12-12 SECTION 8. Section 52.092(d), Election Code, is amended to
12-13 read as follows:
12-14 (d) District offices of the state government shall be listed
12-15 in the following order:
12-16 (1) member, State Board of Education;
12-17 (2) state senator;
12-18 (3) state representative;
12-19 (4) chief justice, court of appeals;
12-20 (5) justice, court of appeals;
12-21 (6) district judge;
12-22 (7) criminal district judge;
12-23 (8) family district judge;
12-24 (9) district attorney;
12-25 (10) criminal district attorney;
12-26 (11) appraisal district director.
12-27 SECTION 9. Section 172.024, Election Code, is amended by
13-1 adding Subsection (c) to read as follows:
13-2 (c) For the office of appraisal district director, the
13-3 filing fee for a candidate for nomination in the general primary
13-4 election is:
13-5 (1) county with a population of 200,000 or more.. $400
13-6 (2) county with a population under 200,000 .... 200.
13-7 SECTION 10. The following provisions of the Tax Code are
13-8 repealed:
13-9 (1) Section 6.031;
13-10 (2) Section 6.033;
13-11 (3) Section 6.034;
13-12 (4) Section 6.037; and
13-13 (5) Section 6.10.
13-14 SECTION 11. (a) Except as otherwise provided by this
13-15 section, this Act takes effect September 1, 1997.
13-16 (b) Sections 1-7 and 10 of this Act take effect January 1,
13-17 1999.
13-18 (c) Appraisal district directors shall be elected under this
13-19 Act beginning with the primary and general elections conducted in
13-20 1998. Members then elected take office January 1, 1999.
13-21 (d) The change in the manner of selection of appraisal
13-22 district directors made by this Act does not affect the selection
13-23 of directors who serve on the board before January 1, 1999.
13-24 (e) The term of an appraisal district director serving on
13-25 December 31, 1998, expires on January 1, 1999.
13-26 SECTION 12. The importance of this legislation and the
13-27 crowded condition of the calendars in both houses create an
14-1 emergency and an imperative public necessity that the
14-2 constitutional rule requiring bills to be read on three several
14-3 days in each house be suspended, and this rule is hereby suspended.