By Cain S.B. No. 1646
75R614 JD-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 6.03, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 6.03. Board of Directors. (a) The appraisal district
1-8 is governed by a board of five directors. One director is elected
1-9 from each of the four commissioners precincts in the county for
1-10 which the appraisal district is established and one director is
1-11 elected at large from the county. The directors are elected at the
1-12 general election for state and county officers and serve two-year
1-13 terms beginning on January 1 of odd-numbered years.
1-14 (b) To be eligible to serve on the board of directors, an
1-15 individual must:
1-16 (1) be a resident of the precinct from which the
1-17 office is elected or, in the case of the director-at-large, a
1-18 resident of the county; [district] and
1-19 (2) [must] have resided in the district for at least
1-20 two years immediately preceding the date the individual takes
1-21 office. [To be eligible to serve on the board of an appraisal
1-22 district established for a county having a population of at least
1-23 200,000 bordering a county having a population of at least
1-24 2,000,000 and the Gulf of Mexico, an individual must be a member of
2-1 the governing body or an elected officer of a taxing unit entitled
2-2 to vote on the appointment of board members under this section.
2-3 However, an employee of a taxing unit that participates in the
2-4 district is not eligible to serve on the board unless the
2-5 individual is also a member of the governing body or an elected
2-6 official of a taxing unit that participates in the district.]
2-7 [(b) Members of the board of directors serve two-year terms
2-8 beginning on January 1 of even-numbered years.]
2-9 [(c) Members of the board of directors are appointed by vote
2-10 of the governing bodies of the incorporated cities and towns, the
2-11 school districts, and, if entitled to vote, the conservation and
2-12 reclamation districts that participate in the district and of the
2-13 county. A governing body may cast all its votes for one candidate
2-14 or distribute them among candidates for any number of
2-15 directorships. Conservation and reclamation districts are not
2-16 entitled to vote unless at least one conservation and reclamation
2-17 district in the district delivers to the chief appraiser a written
2-18 request to nominate and vote on the board of directors by June 1 of
2-19 each odd-numbered year. On receipt of a request, the chief
2-20 appraiser shall certify a list by June 15 of all eligible
2-21 conservation and reclamation districts that are imposing taxes and
2-22 that participate in the district.]
2-23 [(d) The voting entitlement of a taxing unit that is
2-24 entitled to vote for directors is determined by dividing the total
2-25 dollar amount of property taxes imposed in the district by the
2-26 taxing unit for the preceding tax year by the sum of the total
2-27 dollar amount of property taxes imposed in the district for that
3-1 year by each taxing unit that is entitled to vote, by multiplying
3-2 the quotient by 1,000, and by rounding the product to the nearest
3-3 whole number. That number is multiplied by the number of
3-4 directorships to be filled. A taxing unit participating in two or
3-5 more districts is entitled to vote in each district in which it
3-6 participates, but only the taxes imposed in a district are used to
3-7 calculate voting entitlement in that district.]
3-8 [(e) The chief appraiser shall calculate the number of votes
3-9 to which each taxing unit other than a conservation and reclamation
3-10 district is entitled and shall deliver written notice to each of
3-11 those units of its voting entitlement before October 1 of each
3-12 odd-numbered year. The chief appraiser shall deliver the notice:]
3-13 [(1) to the county judge and each commissioner of the
3-14 county served by the appraisal district;]
3-15 [(2) to the presiding officer of the governing body of
3-16 each city or town participating in the appraisal district, to the
3-17 city manager of each city or town having a city manager, and to the
3-18 city secretary or clerk, if there is one, of each city or town that
3-19 does not have a city manager; and]
3-20 [(3) to the presiding officer of the governing body of
3-21 each school district participating in the district and to the
3-22 superintendent of those school districts.]
3-23 [(f) The chief appraiser shall calculate the number of votes
3-24 to which each conservation and reclamation district entitled to
3-25 vote for district directors is entitled and shall deliver written
3-26 notice to the presiding officer of each conservation and
3-27 reclamation district of its voting entitlement and right to
4-1 nominate a person to serve as a director of the district before
4-2 July 1 of each odd-numbered year.]
4-3 [(g) Each taxing unit other than a conservation and
4-4 reclamation district that is entitled to vote may nominate by
4-5 resolution adopted by its governing body one candidate for each
4-6 position to be filled on the board of directors. The presiding
4-7 officer of the governing body of the unit shall submit the names of
4-8 the unit's nominees to the chief appraiser before October 15.]
4-9 [(h) Each conservation and reclamation district entitled to
4-10 vote may nominate by resolution adopted by its governing body one
4-11 candidate for the district's board of directors. The presiding
4-12 officer of the conservation and reclamation district's governing
4-13 body shall submit the name of the district's nominee to the chief
4-14 appraiser before July 15 of each odd-numbered year. Before August
4-15 1, the chief appraiser shall prepare a nominating ballot, listing
4-16 all the nominees of conservation and reclamation districts
4-17 alphabetically by surname, and shall deliver a copy of the
4-18 nominating ballot to the presiding officer of the board of
4-19 directors of each district. The board of directors of each
4-20 district shall determine its vote by resolution and submit it to
4-21 the chief appraiser before August 15. The nominee on the ballot
4-22 with the most votes is the nominee of the conservation and
4-23 reclamation districts in the appraisal district if the nominee
4-24 received more than 10 percent of the votes entitled to be cast by
4-25 all of the conservation and reclamation districts in the appraisal
4-26 district, and shall be named on the ballot with the candidates
4-27 nominated by the other taxing units. The chief appraiser shall
5-1 resolve a tie vote by any method of chance.]
5-2 [(i) If no nominee of the conservation and reclamation
5-3 districts receives more than 10 percent of the votes entitled to be
5-4 cast under Subsection (h), the chief appraiser, before September 1,
5-5 shall notify the presiding officer of the board of directors of
5-6 each conservation and reclamation district of the failure to select
5-7 a nominee. Each conservation and reclamation district may submit a
5-8 nominee by September 15 to the chief appraiser as provided by
5-9 Subsection (h). The chief appraiser shall submit a second
5-10 nominating ballot by October 1 to the conservation and reclamation
5-11 districts as provided by Subsection (h). The conservation and
5-12 reclamation districts shall submit their votes for nomination
5-13 before October 15 as provided by Subsection (h). The nominee on
5-14 the second nominating ballot with the most votes is the nominee of
5-15 the conservation and reclamation districts in the appraisal
5-16 district and shall be named on the ballot with the candidates
5-17 nominated by the other taxing units. The chief appraiser shall
5-18 resolve a tie vote by any method of chance.]
5-19 [(j) Before October 30, the chief appraiser shall prepare a
5-20 ballot, listing the candidates alphabetically according to the
5-21 first letter in each candidate's surname, and shall deliver a copy
5-22 of the ballot to the presiding officer of the governing body of
5-23 each taxing unit that is entitled to vote.]
5-24 [(k) The governing body of each taxing unit entitled to vote
5-25 shall determine its vote by resolution and submit it to the chief
5-26 appraiser before November 15. The chief appraiser shall count the
5-27 votes, declare the five candidates who receive the largest
6-1 cumulative vote totals elected, and submit the results before
6-2 December 1 to the governing body of each taxing unit in the
6-3 district and to the candidates. For purposes of determining the
6-4 number of votes received by the candidates, the candidate receiving
6-5 the most votes of the conservation and reclamation districts is
6-6 considered to have received all of the votes cast by conservation
6-7 and reclamation districts and the other candidates are considered
6-8 not to have received any votes of the conservation and reclamation
6-9 districts. The chief appraiser shall resolve a tie vote by any
6-10 method of chance.]
6-11 (c) [(l)] A [If a] vacancy [occurs] on the board of
6-12 directors is filled for the remainder of the unexpired term by
6-13 appointment by the commissioners court of the county for which the
6-14 appraisal district is established[, each taxing unit that is
6-15 entitled to vote by this section may nominate by resolution adopted
6-16 by its governing body a candidate to fill the vacancy. The unit
6-17 shall submit the name of its nominee to the chief appraiser within
6-18 10 days after notification from the board of directors of the
6-19 existence of the vacancy, and the chief appraiser shall prepare and
6-20 deliver to the board of directors within the next five days a list
6-21 of the nominees. The board of directors shall elect by majority
6-22 vote of its members one of the nominees to fill the vacancy].
6-23 (d) If as a result of a change in the boundaries of
6-24 commissioners precincts an individual serving as a director no
6-25 longer resides in the precinct from which the office is elected,
6-26 the individual is not for that reason disqualified from office
6-27 during the remainder of the term of office being served at the time
7-1 the boundary change takes effect. If as a result of a change in
7-2 the boundaries of commissioners precincts an individual elected as
7-3 a director before the boundary change to a term that begins after
7-4 the boundary change no longer resides in the precinct from which
7-5 elected, the individual is not for that reason disqualified from
7-6 serving the term to which elected.
7-7 [(m) If a school district participates in an appraisal
7-8 district in which the only property of the school district located
7-9 in the appraisal district is property annexed to the school
7-10 district under Subchapter C or G, Chapter 36, Education Code, an
7-11 individual who does not meet the residency requirements of
7-12 Subsection (a) is eligible to be appointed to the board of
7-13 directors of the appraisal district if:]
7-14 [(1) the individual is a resident of the school
7-15 district; and]
7-16 [(2) the individual is nominated as a candidate for
7-17 the board of directors by the school district or, if the taxing
7-18 units have adopted a change in the method of appointing board
7-19 members that does not require a nomination, the school district
7-20 appoints or participates in the appointment of the individual.]
7-21 SECTION 2. Section 5.12(b), Tax Code, is amended to read as
7-22 follows:
7-23 (b) At the written request of the governing bodies of a
7-24 majority of all the taxing units participating in an appraisal
7-25 district or of a majority of the group of taxing units composed of
7-26 the participating municipalities, school districts, and the county
7-27 [entitled to vote on the appointment of appraisal district
8-1 directors], the comptroller shall audit the performance of the
8-2 appraisal district. The governing bodies may request a general
8-3 audit of the performance of the appraisal district or may request
8-4 an audit of only one or more particular duties, practices,
8-5 functions, departments, or other appraisal district matters.
8-6 SECTION 3. Section 5.13(h), Tax Code, is amended to read as
8-7 follows:
8-8 (h) At any time after the request for an audit is made, the
8-9 comptroller may discontinue the audit in whole or part if requested
8-10 to do so by:
8-11 (1) the governing bodies of a majority of all the
8-12 taxing units participating in the district, if the audit was
8-13 requested by a majority of those units;
8-14 (2) the governing bodies of a majority of the group of
8-15 taxing units composed of the participating municipalities, school
8-16 districts, and the county [entitled to vote on the appointment of
8-17 appraisal district directors], if the audit was requested by a
8-18 majority of those units; or
8-19 (3) if the audit was requested under Section 5.12(c)
8-20 of this code, by the taxpayers who requested the audit.
8-21 SECTION 4. Section 6.01(b), Tax Code, is amended to read as
8-22 follows:
8-23 (b) Except as provided by Section 6.14 of this code, the
8-24 [The] district is responsible for appraising property in the
8-25 district for ad valorem tax purposes of each taxing unit that
8-26 imposes ad valorem taxes on property in the district.
8-27 SECTION 5. Section 6.02, Tax Code, is amended to read as
9-1 follows:
9-2 Sec. 6.02. District Boundaries. The [(a) Except as
9-3 otherwise provided by this section, the] appraisal district's
9-4 boundaries are the same as the county's boundaries.
9-5 [(b) A taxing unit that has boundaries extending into two or
9-6 more counties may choose to participate in only one of the
9-7 appraisal districts. In that event, the boundaries of the district
9-8 chosen extend outside the county to the extent of the unit's
9-9 boundaries. To be effective, the choice must be approved by
9-10 resolution of the board of directors of the district chosen. The
9-11 choice of a school district to participate in a single appraisal
9-12 district does not apply to property annexed to the school district
9-13 under Subchapter C or G, Chapter 36, Education Code, unless:]
9-14 [(1) the school district taxes property other than
9-15 property annexed to the district under Subchapter C or G, Chapter
9-16 36, Education Code, in the same county as the annexed property; or]
9-17 [(2) the annexed property is contiguous to property in
9-18 the school district other than property annexed to the district
9-19 under Subchapter C or G, Chapter 36, Education Code.]
9-20 [(c) A taxing unit that has chosen to participate in a
9-21 single appraisal district under Subsection (b) of this section may
9-22 revoke that choice and, if permitted to do so by Subsection (b),
9-23 choose to participate in a single appraisal district other than the
9-24 one previously chosen. A taxing unit that has withdrawn from an
9-25 appraisal district under this subsection and chosen to participate
9-26 in another single appraisal district may not under this subsection
9-27 withdraw from that district.]
10-1 [(d) A taxing unit that makes a choice under this section
10-2 must do so by an official action of its governing body in the
10-3 manner required by law for official action by the body. A choice
10-4 made by a taxing unit under this section takes effect beginning on
10-5 the next January 1 that is at least 90 days from the date on which
10-6 the choice is made.]
10-7 [(e) If a taxing unit ceases to have territory in the county
10-8 for which the appraisal district in which the unit participates is
10-9 established, but still has territory in two or more counties, the
10-10 unit may choose to participate in only one district in the manner
10-11 prescribed by this section.]
10-12 [(f) All costs of operating an appraisal district in
10-13 territory outside the county for which the appraisal district is
10-14 established are allocated to the taxing unit for which the
10-15 appraisal district appraises property in that territory. If the
10-16 appraisal district appraises property in the same territory for two
10-17 or more taxing units, costs of operating the district in that
10-18 territory are allocated to the units in the proportion the total
10-19 dollar amount of taxes each unit imposes in that territory bears to
10-20 the total dollar amount of taxes all taxing units participating in
10-21 the appraisal district impose in that territory.]
10-22 [(g) If property is annexed to a school district under
10-23 Subchapter C or G, Chapter 36, Education Code, the appraisal
10-24 district established for the county in which the property is
10-25 located shall appraise the property for the school district, and
10-26 the school district participates in that appraisal district for
10-27 purposes of the appraisal of that property, except as otherwise
11-1 permitted by Subsection (b).]
11-2 SECTION 6. Section 6.051(b), Tax Code, is amended to read as
11-3 follows:
11-4 (b) The acquisition or conveyance of real property or the
11-5 construction or renovation of a building or other improvement by an
11-6 appraisal district must be approved by the governing bodies of
11-7 three-fourths of the group of taxing units composed of the
11-8 municipalities, school districts, and the county participating in
11-9 the appraisal district [entitled to vote on the appointment of
11-10 board members]. The board of directors by resolution may propose a
11-11 property transaction or other action for which this subsection
11-12 requires approval of those [the] taxing units. The chief appraiser
11-13 shall notify the presiding officer of each governing body entitled
11-14 to vote on the approval of the proposal by delivering a copy of the
11-15 board's resolution, together with information showing the costs of
11-16 other available alternatives to the proposal. On or before the
11-17 30th day after the date the presiding officer receives notice of
11-18 the proposal, the governing body of a taxing unit by resolution may
11-19 approve or disapprove the proposal. If a governing body fails to
11-20 act on or before that 30th day or fails to file its resolution with
11-21 the chief appraiser on or before the 10th day after that 30th day,
11-22 the proposal is treated as if it were disapproved by the governing
11-23 body.
11-24 SECTION 7. Sections 6.06(b) and (i), Tax Code, are amended
11-25 to read as follows:
11-26 (b) The board of directors shall hold a public hearing to
11-27 consider the budget. The secretary of the board shall deliver to
12-1 the presiding officer of the governing body of each taxing unit
12-2 participating in the district not later than the 10th day before
12-3 the date of the hearing a written notice of the date, time, and
12-4 place fixed for the hearing. The board shall complete its
12-5 hearings, make any amendments to the proposed budget it desires,
12-6 and finally approve a budget before September 15. If governing
12-7 bodies of a majority of the group of taxing units composed of the
12-8 municipalities, school districts, and the county participating in
12-9 the appraisal district [taxing units entitled to vote on the
12-10 appointment of board members] adopt resolutions disapproving a
12-11 budget and file them with the secretary of the board within 30 days
12-12 after its adoption, the budget does not take effect, and the board
12-13 shall adopt a new budget within 30 days of the disapproval.
12-14 (i) The fiscal year of an appraisal district is the calendar
12-15 year unless the governing bodies of three-fourths of the group of
12-16 taxing units composed of the municipalities, school districts, and
12-17 the county participating in the appraisal district [taxing units
12-18 entitled to vote on the appointment of board members] adopt
12-19 resolutions proposing a different fiscal year and file them with
12-20 the secretary of the board not more than 12 and not less than eight
12-21 months before the first day of the fiscal year proposed by the
12-22 resolutions. If the fiscal year of an appraisal district is
12-23 changed under this subsection, the chief appraiser shall prepare a
12-24 proposed budget for the fiscal year as provided by Subsection (a)
12-25 of this section before the 15th day of the seventh month preceding
12-26 the first day of the fiscal year established by the change, and the
12-27 board of directors shall adopt a budget for the fiscal year as
13-1 provided by Subsection (b) of this section before the 15th day of
13-2 the fourth month preceding the first day of the fiscal year
13-3 established by the change. Unless the appraisal district adopts a
13-4 different method of allocation under Section 6.061 of this code,
13-5 the allocation of the budget to each taxing unit shall be
13-6 calculated as provided by Subsection (d) of this section using the
13-7 amount of property taxes imposed by each participating taxing unit
13-8 in the most recent tax year preceding the fiscal year established
13-9 by the change for which the necessary information is available.
13-10 Each taxing unit shall pay its allocation as provided by Subsection
13-11 (e) of this section, except that the first payment shall be made
13-12 before the first day of the fiscal year established by the change
13-13 and subsequent payments shall be made quarterly. In the year in
13-14 which a change in the fiscal year occurs, the budget that takes
13-15 effect on January 1 of that year may be amended as necessary as
13-16 provided by Subsection (c) of this section in order to accomplish
13-17 the change in fiscal years.
13-18 SECTION 8. Sections 6.061(b) and (e), Tax Code, are amended
13-19 to read as follows:
13-20 (b) The taxing units participating in an appraisal district
13-21 may adopt a different method of allocating the costs of operating
13-22 the district if the governing bodies of three-fourths of the group
13-23 of taxing units composed of the municipalities, school districts,
13-24 and the county participating in the appraisal district [taxing
13-25 units that are entitled to vote on the appointment of board
13-26 members] adopt resolutions providing for the other method.
13-27 However, a change under this subsection is not valid if it requires
14-1 any taxing unit to pay a greater proportion of the appraisal
14-2 district's costs than the unit would pay under Section 6.06 of this
14-3 code without the consent of the governing body of that unit.
14-4 (e) A change in allocation of district costs made as
14-5 provided by this section remains in effect until changed in a
14-6 manner provided by this section or rescinded by resolution of a
14-7 majority of the governing bodies of the group of taxing units
14-8 composed of the municipalities, school districts, and the county
14-9 participating in the appraisal district [that are entitled to vote
14-10 on appointment of board members under Section 6.03 of this code].
14-11 SECTION 9. Section 6.063(b), Tax Code, is amended to read as
14-12 follows:
14-13 (b) The report of the audit is a public record. A copy of
14-14 the report shall be delivered to the presiding officer of the
14-15 governing body of each municipality, each school district, and the
14-16 county participating in the appraisal district [taxing unit
14-17 eligible to vote on the appointment of district directors], and a
14-18 reasonable number of copies shall be available for inspection at
14-19 the appraisal office.
14-20 SECTION 10. Subchapter A, Chapter 6, Tax Code, is amended by
14-21 adding Section 6.14 to read as follows:
14-22 Sec. 6.14. TAXING UNIT IN MORE THAN ONE APPRAISAL DISTRICT.
14-23 (a) The governing body of a taxing unit that has boundaries
14-24 extending into two or more counties may contract as provided by
14-25 Chapter 791, Government Code, with the appraisal district for one
14-26 of those counties for that district to appraise all of the property
14-27 of the unit located outside of the county for ad valorem tax
15-1 purposes of the unit.
15-2 (b) To be effective for a tax year, the contract must be
15-3 entered into before June 1 of the preceding year, and a copy of the
15-4 contract must be delivered on or before that date to the chief
15-5 appraiser of each appraisal district into which the boundaries of
15-6 the taxing unit extend.
15-7 (c) The contract must provide that:
15-8 (1) if the appraisal district appraises property
15-9 outside its boundaries only for the taxing unit entering into the
15-10 contract, the unit is to pay all the costs relating to the
15-11 appraisal of that property; and
15-12 (2) if the appraisal district contracts with more than
15-13 one taxing unit to appraise property in the same territory, the
15-14 costs relating to the appraisal of that property are to be
15-15 allocated to and paid by those units in the proportion that the
15-16 amount of taxes each unit imposes in that territory bears to the
15-17 total amount of taxes those units impose in that territory.
15-18 (d) If an appraisal district does not appraise the property
15-19 of a taxing unit having territory in the district because the
15-20 taxing unit has contracted with another appraisal district to
15-21 appraise its property for that year, the taxing unit is not
15-22 considered to participate in the district that does not appraise
15-23 its property, including for purposes of Sections 6.06 and 6.061 as
15-24 those sections relate to the district's budget for the fiscal year
15-25 that includes January 1 of the tax year covered by the contract or
15-26 for purposes of adopting a change in the fiscal year of the
15-27 district under Section 6.06(i). This subsection does not
16-1 invalidate an action taken under Section 6.06 or 6.061 in which a
16-2 taxing unit participates when the action was taken.
16-3 SECTION 11. Section 52.092(d), Election Code, is amended to
16-4 read as follows:
16-5 (d) District offices of the state government shall be listed
16-6 in the following order:
16-7 (1) member, State Board of Education;
16-8 (2) state senator;
16-9 (3) state representative;
16-10 (4) chief justice, court of appeals;
16-11 (5) justice, court of appeals;
16-12 (6) district judge;
16-13 (7) criminal district judge;
16-14 (8) family district judge;
16-15 (9) district attorney;
16-16 (10) criminal district attorney;
16-17 (11) appraisal district director.
16-18 SECTION 12. Section 172.024, Election Code, is amended by
16-19 adding Subsection (c) to read as follows:
16-20 (c) For the office of appraisal district director, the
16-21 filing fee for a candidate for nomination in the general primary
16-22 election is:
16-23 (1) county with a population of 200,000 or more.. $400
16-24 (2) county with a population under 200,000 .... 200.
16-25 SECTION 13. The following provisions of the Tax Code are
16-26 repealed:
16-27 (1) Section 6.031;
17-1 (2) Section 6.033;
17-2 (3) Section 6.034;
17-3 (4) Section 6.037; and
17-4 (5) Section 6.10.
17-5 SECTION 14. (a) Except as otherwise provided by this
17-6 section, this Act takes effect January 1, 1999.
17-7 (b) Sections 11 and 12 of this Act take effect September 1,
17-8 1997.
17-9 (c) Appraisal district directors shall be elected under this
17-10 Act beginning with the primary and general elections conducted in
17-11 1998. Members then elected take office January 1, 1999.
17-12 (d) The change in the manner of selection of appraisal
17-13 district directors made by this Act does not affect the selection
17-14 of directors who serve on the board before January 1, 1999.
17-15 (e) The term of an appraisal district director serving on
17-16 December 31, 1998, expires on January 1, 1999.
17-17 (f) Section 10 of this Act, which adds Section 6.14, Tax
17-18 Code, takes effect January 1, 1998. If a taxing unit contracts
17-19 under Section 6.14 for the appraisal of its property for the 1999
17-20 tax year, during 1998 after entering into the contract the taxing
17-21 unit may not participate in the adoption of the budget for the
17-22 fiscal year including January 1, 1999, of an appraisal district
17-23 that because of the contract will not appraise property of the unit
17-24 for the 1999 tax year, even if the taxing unit is participating in
17-25 that appraisal district in 1998.
17-26 SECTION 15. The importance of this legislation and the
17-27 crowded condition of the calendars in both houses create an
18-1 emergency and an imperative public necessity that the
18-2 constitutional rule requiring bills to be read on three several
18-3 days in each house be suspended, and this rule is hereby suspended.