By Greenberg H.B. No. 2610
76R8535 T
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the voting status of a county assessor-collector
1-3 serving on the board of directors of an appraisal 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 directors. Five directors are appointed
1-9 by the taxing units that participate in the district as provided by
1-10 this section. If the county assessor-collector is not appointed to
1-11 the board, the county assessor-collector serves as a nonvoting
1-12 director. The county assessor-collector is ineligible to serve if
1-13 the board enters into a contract under Section 6.05(b) or if the
1-14 commissioners court of the county enters into a contract under
1-15 Section 6.24(b). The taxing units authorized to vote on
1-16 appointment of members of the board of directors as provided by
1-17 subsection (c) of this section may elect, as provided by Section
1-18 6.031(b), to authorize a county assessor-collector serving as a
1-19 director pursuant to this subsection to serve as a voting director
1-20 of the board of directors. To be eligible to serve on the board of
1-21 directors, an individual other than a county assessor-collector
1-22 serving as a [nonvoting] director pursuant to this subsection must
1-23 be a resident of the district and must have resided in the district
1-24 for at least two years immediately preceding the date the
2-1 individual takes office. An individual who is otherwise eligible
2-2 to serve on the board is not ineligible because of membership on
2-3 the governing body of a taxing unit. To be eligible to serve on
2-4 the board of an appraisal district established for a county having
2-5 a population of at least 200,000 bordering a county having a
2-6 population of at least 2,000,000 and the Gulf of Mexico, an
2-7 individual other than a county assessor-collector serving as a
2-8 [nonvoting] director pursuant to this subsection must be a member
2-9 of the governing body or an elected officer of a taxing unit
2-10 entitled to vote on the appointment of board members under this
2-11 section. However, an employee of a taxing unit that participates
2-12 in the district is not eligible to serve on the board unless the
2-13 individual is also a member of the governing body or an elected
2-14 official of a taxing unit that participates in the district.
2-15 (b) Members of the board of directors other than a county
2-16 assessor-collector serving as a [nonvoting] director pursuant to
2-17 subsection (a) serve two-year terms beginning on January 1 of
2-18 even-numbered years.
2-19 (c) Members of the board of directors other than a county
2-20 assessor-collector serving as a [nonvoting] director pursuant to
2-21 subsection (a) are appointed by vote of the governing bodies of the
2-22 incorporated cities and towns, the school districts, and, if
2-23 entitled to vote, the conservation and reclamation districts that
2-24 participate in the district and of the county. A governing body
2-25 may cast all its votes for one candidate or distribute them among
2-26 candidates for any number of directorships. Conservation and
2-27 reclamation districts are not entitled to vote unless at least one
3-1 conservation and reclamation district in the district delivers to
3-2 the chief appraiser a written request to nominate and vote on the
3-3 board of directors by June 1 of each odd-numbered year. On receipt
3-4 of a request, the chief appraiser shall certify a list by June 15
3-5 of all eligible conservation and reclamation districts that are
3-6 imposing taxes and that participate in the district.
3-7 (d) The voting entitlement of a taxing unit that is entitled
3-8 to vote for directors is determined by dividing the total dollar
3-9 amount of property taxes imposed in the district by the taxing unit
3-10 for the preceding tax year by the sum of the total dollar amount of
3-11 property taxes imposed in the district for that year by each taxing
3-12 unit that is entitled to vote, by multiplying the quotient by
3-13 1,000, and by rounding the product to the nearest whole number.
3-14 That number is multiplied by the number of directorships to be
3-15 filled. A taxing unit participating in two or more districts is
3-16 entitled to vote in each district in which it participates, but
3-17 only the taxes imposed in a district are used to calculate voting
3-18 entitlement in that district.
3-19 (e) The chief appraiser shall calculate the number of votes
3-20 to which each taxing unit other than a conservation and reclamation
3-21 district is entitled and shall deliver written notice to each of
3-22 those units of its voting entitlement before October 1 of each
3-23 odd-numbered year. The chief appraiser shall deliver the notice:
3-24 (1) to the county judge and each commissioner of the
3-25 county served by the appraisal district;
3-26 (2) to the presiding officer of the governing body of
3-27 each city or town participating in the appraisal district, to the
4-1 city manager of each city or town having a city manager, and to the
4-2 city secretary or clerk, if there is one, of each city or town that
4-3 does not have a city manager; and
4-4 (3) to the presiding officer of the governing body of
4-5 each school district participating in the district and to the
4-6 superintendent of those school districts.
4-7 (f) The chief appraiser shall calculate the number of votes
4-8 to which each conservation and reclamation district entitled to
4-9 vote for district directors is entitled and shall deliver written
4-10 notice to the presiding officer of each conservation and
4-11 reclamation district of its voting entitlement and right to
4-12 nominate a person to serve as a director of the district before
4-13 July 1 of each odd-numbered year.
4-14 (g) Each taxing unit other than a conservation and
4-15 reclamation district that is entitled to vote may nominate by
4-16 resolution adopted by its governing body one candidate for each
4-17 position to be filled on the board of directors. The presiding
4-18 officer of the governing body of the unit shall submit the names of
4-19 the unit's nominees to the chief appraiser before October 15.
4-20 (h) Each conservation and reclamation district entitled to
4-21 vote may nominate by resolution adopted by its governing body one
4-22 candidate for the district's board of directors. The presiding
4-23 officer of the conservation and reclamation district's governing
4-24 body shall submit the name of the district's nominee to the chief
4-25 appraiser before July 15 of each odd-numbered year. Before August
4-26 1, the chief appraiser shall prepare a nominating ballot, listing
4-27 all the nominees of conservation and reclamation districts
5-1 alphabetically by surname, and shall deliver a copy of the
5-2 nominating ballot to the presiding officer of the board of
5-3 directors of each district. The board of directors of each
5-4 district shall determine its vote by resolution and submit it to
5-5 the chief appraiser before August 15. The nominee on the ballot
5-6 with the most votes is the nominee of the conservation and
5-7 reclamation districts in the appraisal district if the nominee
5-8 received more than 10 percent of the votes entitled to be cast by
5-9 all of the conservation and reclamation districts in the appraisal
5-10 district, and shall be named on the ballot with the candidates
5-11 nominated by the other taxing units. The chief appraiser shall
5-12 resolve a tie vote by any method of chance.
5-13 (i) If no nominee of the conservation and reclamation
5-14 districts receives more than 10 percent of the votes entitled to be
5-15 cast under Subsection (h), the chief appraiser, before September 1,
5-16 shall notify the presiding officer of the board of directors of
5-17 each conservation and reclamation district of the failure to select
5-18 a nominee. Each conservation and reclamation district may submit a
5-19 nominee by September 15 to the chief appraiser as provided by
5-20 Subsection (h). The chief appraiser shall submit a second
5-21 nominating ballot by October 1 to the conservation and reclamation
5-22 districts as provided by Subsection (h). The conservation and
5-23 reclamation districts shall submit their votes for nomination
5-24 before October 15 as provided by Subsection (h). The nominee on
5-25 the second nominating ballot with the most votes is the nominee of
5-26 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 (j) Before October 30, the chief appraiser shall prepare a
6-4 ballot, listing the candidates alphabetically according to the
6-5 first letter in each candidate's surname, and shall deliver a copy
6-6 of the ballot to the presiding officer of the governing body of
6-7 each taxing unit that is entitled to vote.
6-8 (k) The governing body of each taxing unit entitled to vote
6-9 shall determine its vote by resolution and submit it to the chief
6-10 appraiser before November 15. The chief appraiser shall count the
6-11 votes, declare the five candidates who receive the largest
6-12 cumulative vote totals elected, and submit the results before
6-13 December 1 to the governing body of each taxing unit in the
6-14 district and to the candidates. For purposes of determining the
6-15 number of votes received by the candidates, the candidate receiving
6-16 the most votes of the conservation and reclamation districts is
6-17 considered to have received all of the votes cast by conservation
6-18 and reclamation districts and the other candidates are considered
6-19 not to have received any votes of the conservation and reclamation
6-20 districts. The chief appraiser shall resolve a tie vote by any
6-21 method of chance.
6-22 (l) If a vacancy occurs on the board of directors other than
6-23 a vacancy in the position held by a county assessor-collector
6-24 serving as a [nonvoting] director pursuant to subsection (a); each
6-25 taxing unit that is entitled to vote by this section may nominate
6-26 by resolution adopted by its governing body a candidate to fill the
6-27 vacancy. The unit shall submit the name of its nominee to the
7-1 chief appraiser within 10 days after notification from the board of
7-2 directors of the existence of the vacancy, and the chief appraiser
7-3 shall prepare and deliver to the board of directors within the next
7-4 five days a list of the nominees. The board of directors shall
7-5 elect by majority vote of its members one of the nominees to fill
7-6 the vacancy.
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 the
7-17 board of directors by the school district or, if the taxing units
7-18 have adopted a change in the method of appointing board members
7-19 that does not require a nomination, the school district appoints or
7-20 participates in the appointment of the individual.
7-21 SECTION 2. Section 6.031, Tax Code, is amended to read as
7-22 follows:
7-23 Sec. 6.031. Changes in Board Membership or Selection.
7-24 (a) The board of directors of an appraisal district, by resolution
7-25 adopted and delivered to each taxing unit participating in the
7-26 district before August 15, may increase the number of members on
7-27 the board of directors of the district to not more than 13, change
8-1 the method or procedure for appointing the members, or both, unless
8-2 the governing body of a taxing unit that is entitled to vote on the
8-3 appointment of board members adopts a resolution opposing the
8-4 change, and files it with the board of directors before September
8-5 1. If a change is rejected, the board shall notify, in writing,
8-6 each taxing unit participating in the district before September 15.
8-7 (b) The taxing units participating in an appraisal district
8-8 may increase the number of members on the board of directors of the
8-9 district to not more than 13, change the method or procedure for
8-10 appointing the members, or [both,] elect to authorize a county
8-11 assessor-collector serving on the board of directors as provided by
8-12 Section 6.03(a) to serve as a voting director, if the governing
8-13 bodies of three-fourths of the taxing units that are entitled to
8-14 vote on the appointment of board members adopt resolutions
8-15 providing for the change. However, a change under this subsection
8-16 is not valid if it reduces the voting entitlement of one or more
8-17 taxing units that do not adopt a resolution proposing it to less
8-18 than a majority of the voting entitlement under Section 6.03 of
8-19 this code or if it reduces the voting entitlement of any taxing
8-20 unit that does not adopt a resolution proposing it to less than 50
8-21 percent of its voting entitlement under Section 6.03 of this code
8-22 and if that taxing unit's allocation of the budget is not reduced
8-23 to the same proportional percentage amount, or if it expands the
8-24 types of taxing units that are entitled to vote on appointment of
8-25 board members.
8-26 (c) An official copy of a resolution under this section
8-27 other than a resolution authorizing a county assessor-collector
9-1 serving pursuant to Section 6.03(a) to serve as a voting member,
9-2 must be filed with the chief appraiser of the appraisal district
9-3 after June 30 and before October 1 of a year in which board members
9-4 are appointed or the resolution is ineffective.
9-5 (d) Before October 5 of each year in which board members are
9-6 appointed, the chief appraiser shall determine whether a sufficient
9-7 number of eligible taxing units have filed valid resolutions
9-8 proposing a change, other than a change in the voting status of a
9-9 county assessor-collector serving as a member of the board of
9-10 directors as provided by Section 6.03(a), for the change to take
9-11 effect. The chief appraiser shall notify each taxing unit
9-12 participating in the district of each change that is adopted before
9-13 October 10.
9-14 (e) A change in membership or selection made as provided by
9-15 this section remains in effect until changed in a manner provided
9-16 by this section or rescinded by resolution of a majority of the
9-17 governing bodies that are entitled to vote on appointment of board
9-18 members under Section 6.03 of this code. A change in the voting
9-19 status of a county assessor-collector serving as a member of the
9-20 board of directors as provided by Section 6.03(a) remains in effect
9-21 until rescinded by resolution of three-fourths (3/4) of the taxing
9-22 units entitled to vote on the appointment of board members.
9-23 (f) A provision of Section 6.03 of this code that is subject
9-24 to change under this section but is not expressly changed by
9-25 resolution of a sufficient number of eligible taxing units remains
9-26 in effect.