By Brimer H.B. No. 3171
75R3552 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the administration of appraisal review boards and to
1-3 the appointment and qualifications of appraisal review board
1-4 members and auxiliary members.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Sections 6.41(b), (d), (e), and (f), Tax Code,
1-7 are amended to read as follows:
1-8 (b) The board consists of three members. However, the
1-9 commissioners court of the county for which the appraisal district
1-10 is established [board of directors] by resolution of a majority of
1-11 the [its] members of the court may increase the size of the
1-12 appraisal review board to not more than nine members or, in a
1-13 district established for a county with a population of at least
1-14 250,000, to not more than 15 members or, in a district established
1-15 for a county with a population of at least one million, to not more
1-16 than 30 members or, in a district established for a county with a
1-17 population of at least 1,500,000, to not more than 45 members.
1-18 (d) Members of the board are appointed by resolution of a
1-19 majority of the members of the commissioners court of the county
1-20 for which the appraisal district is established [board of
1-21 directors]. A vacancy on the board is filled in the same manner
1-22 for the unexpired portion of the term.
1-23 (e) Members of the board hold office for terms of two years
1-24 beginning January 1. A majority of the members of the
2-1 commissioners court of the county for which the [The] appraisal
2-2 district is established [board of directors] by resolution shall
2-3 provide for staggered terms, so that the terms of as close to
2-4 one-half of the members as possible expire each year. In making
2-5 the initial appointments, the commissioners court [board of
2-6 directors] shall designate those members who serve terms of one
2-7 year.
2-8 (f) A member of the board may be removed from the board by a
2-9 majority [vote] of the members of the commissioners court of the
2-10 county for which the appraisal district is established [board of
2-11 directors]. Grounds for removal are:
2-12 (1) a violation of Section 6.412 or 6.413; or
2-13 (2) good cause relating to the attendance of members
2-14 at called meetings of the board as established by written policy
2-15 adopted by a majority of the appraisal district board of directors.
2-16 SECTION 2. Section 6.411, Tax Code, is amended to read as
2-17 follows:
2-18 Sec. 6.411. AUXILIARY [BOARD] MEMBERS IN CERTAIN COUNTIES.
2-19 (a) A majority of the members of the commissioners court of the
2-20 county for which [The board of directors of] an appraisal district
2-21 is established may appoint auxiliary members to [the appraisal
2-22 review board to] hear taxpayer protests before the appraisal review
2-23 board and to assist the board in performing its other duties.
2-24 (b) The number of auxiliary members that may be appointed
2-25 is:
2-26 (1) for a county with a population of 1,000,000 or
2-27 more, not more than 30 auxiliary members;
3-1 (2) for a county with a population of at least 500,000
3-2 but less than 1,000,000, not more than 20 auxiliary members;
3-3 (3) for a county with a population of at least 250,000
3-4 but less than 500,000, not more than 10 auxiliary members; and
3-5 (4) for a county with a population of less than
3-6 250,000, not more than 6 auxiliary members.
3-7 (c) Sections 6.41(c), (d), and (e) and Sections 6.412, [and]
3-8 6.413, and 6.44 apply to auxiliary [board] members [appointed under
3-9 this section].
3-10 (d) An auxiliary member [of the appraisal review board
3-11 appointed under this section] may not vote in a determination made
3-12 by the board[, may not serve as chairman or secretary of the
3-13 board,] and is not included in determining what constitutes a
3-14 quorum of the board or whether a quorum is present at any meeting
3-15 of the board.
3-16 (e) An auxiliary member [of the appraisal review board
3-17 appointed under this section] is entitled to make a recommendation
3-18 to the board in a protest heard by the member but is not entitled
3-19 to vote on the determination of the protest by the board.
3-20 (f) An auxiliary member [of the appraisal review board
3-21 appointed under this section] is entitled to [the] per diem [set by
3-22 the appraisal district budget] for each day on which the member
3-23 actively engages in performing the member's duties under Subsection
3-24 (a) or (e) and is entitled to actual and necessary expenses
3-25 incurred in performing those duties in the same manner as [other]
3-26 members of the appraisal review board.
3-27 SECTION 3. Section 6.42(c), Tax Code, is amended to read as
4-1 follows:
4-2 (c) Members of the board are entitled to per diem [set by
4-3 the appraisal district budget] for each day the board meets and to
4-4 reimbursement for actual and necessary expenses incurred in the
4-5 performance of board functions [as provided by the district
4-6 budget]. A majority of the members of the commissioners court of
4-7 the county for which the appraisal district is established by
4-8 resolution or order shall set the amount of per diem. The county
4-9 shall issue a warrant for the per diem or expenses of a board
4-10 member based on a voucher submitted by the board member in the
4-11 manner provided by Subchapter C, Chapter 113, Local Government
4-12 Code. The appraisal district shall reimburse the county for the
4-13 amount of per diem and expenses.
4-14 SECTION 4. Subchapter C, Chapter 6, Tax Code, is amended by
4-15 adding Section 6.44 to read as follows:
4-16 Sec. 6.44. TRAINING OF BOARD MEMBERS. (a) A member of an
4-17 appraisal review board shall successfully complete a course of
4-18 instruction of at least:
4-19 (1) 40 hours on this title and related law; and
4-20 (2) 24 hours on dispute resolution, at least 8 hours
4-21 of which focuses on resolving disputes between a governmental
4-22 agency and a member of the public.
4-23 (b) The commissioners court of the county for which the
4-24 appraisal district is established shall provide the training
4-25 described by Subsection (a) or contract in the manner provided by
4-26 Subchapter C, Chapter 271, Local Government Code, with a person to
4-27 provide the training. The appraisal district shall reimburse the
5-1 county for the cost of the training.
5-2 (c) The appraisal district may train members of the board on
5-3 district procedures.
5-4 (d) A member of an appraisal review board who does not
5-5 comply with this section before the 91st day after the date the
5-6 member begins service on the board is ineligible to continue
5-7 serving on the board.
5-8 SECTION 5. (a) This Act takes effect January 1, 1998.
5-9 (b) As soon as practicable on or after the effective date of
5-10 this Act, the commissioners court of the county for which an
5-11 appraisal district is established by resolution shall in the manner
5-12 provided by Section 6.41, Tax Code, as amended by this Act, appoint
5-13 the members of the appraisal review board for the district. In
5-14 making the initial appointments, the commissioners court shall
5-15 designate those members who serve terms of one year.
5-16 (c) The term of an appraisal review board member serving on
5-17 December 31, 1997, expires on January 1, 1998.
5-18 (d) Auxiliary members may be appointed under Section 6.411,
5-19 Tax Code, as amended by this Act, by the commissioners court of the
5-20 county for which an appraisal district is established on or after
5-21 January 1, 1998.
5-22 (e) The term of an auxiliary member serving on December 31,
5-23 1997, expires on January 1, 1998.
5-24 SECTION 6. The importance of this legislation and the
5-25 crowded condition of the calendars in both houses create an
5-26 emergency and an imperative public necessity that the
5-27 constitutional rule requiring bills to be read on three several
6-1 days in each house be suspended, and this rule is hereby suspended.