78S40346 RCJ-D
By: Ellis H.B. No. 56
A BILL TO BE ENTITLED
AN ACT
relating to the selection of the board of directors of an appraisal
district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.02(c), Tax Code, is amended to read as
follows:
(c) A taxing unit that has chosen to participate in a single
appraisal district under Subsection (b) [of this section] may
revoke that choice and, if permitted to do so by Subsection (b),
choose to participate in a single appraisal district other than the
one previously chosen. [A taxing unit that has withdrawn from an
appraisal district under this subsection and chosen to participate
in another single appraisal district may not under this subsection
withdraw from that district.]
SECTION 2. Section 6.03, Tax Code, is amended by amending
Subsections (a)-(c) and (l) and adding Subsection (a-1) to read as
follows:
(a) The appraisal district is governed by a board of five
directors elected at the general election on the first Tuesday
after the first Monday in November of even-numbered years.
(a-1) One director shall be elected at large by the voters
of the county for which the appraisal district is established, and
one director shall be elected from each county commissioners
precinct of that county by the voters of that precinct. To be
eligible to be a candidate for or to serve as the director
representing the county at large, a person must be a registered
voter of the county. Except as provided by Subsection (c), to be
eligible to be a candidate for or to serve as the director
representing a county commissioners precinct, a person must be a
registered voter of that precinct. A person shall indicate on the
application for a place on the ballot the precinct that the person
seeks to represent or that the person seeks to represent the county
at large. [Five directors are appointed by the taxing units that
participate in the district as provided by this section. If the
county assessor-collector is not appointed to the board, the county
assessor-collector serves as a nonvoting director. The county
assessor-collector is ineligible to serve if the board enters into
a contract under Section 6.05(b) or if the commissioners court of
the county enters into a contract under Section 6.24(b). To be
eligible to serve on the board of directors, an individual other
than a county assessor-collector serving as a nonvoting director
must be a resident of the district and must have resided in the
district for at least two years immediately preceding the date the
individual takes office. An individual who is otherwise eligible
to serve on the board is not ineligible because of membership on the
governing body of a taxing unit. An employee of a taxing unit that
participates in the district is not eligible to serve on the board
unless the individual is also a member of the governing body or an
elected official of a taxing unit that participates in the
district.]
(b) Members of the board of directors [other than a county
assessor-collector serving as a nonvoting director] serve two-year
terms beginning on January 1 of each odd-numbered year
[even-numbered years].
(c) When the boundaries of the county commissioners
precincts are changed under Section 18, Article V, Texas
Constitution, a director representing a precinct who is in office
on the effective date of the change, or who before the effective
date of the change is elected or appointed to a term of office
beginning on or after the effective date of the change, is entitled
to serve the term or the remainder of the term in the precinct to
which the person was elected or appointed even though the change in
boundaries places the person's residence outside the precinct for
which the person was elected or appointed. [Members of the board of
directors other than a county assessor-collector serving as a
nonvoting director are appointed by vote of the governing bodies of
the incorporated cities and towns, the school districts, and, if
entitled to vote, the conservation and reclamation districts that
participate in the district and of the county. A governing body may
cast all its votes for one candidate or distribute them among
candidates for any number of directorships. Conservation and
reclamation districts are not entitled to vote unless at least one
conservation and reclamation district in the district delivers to
the chief appraiser a written request to nominate and vote on the
board of directors by June 1 of each odd-numbered year. On receipt
of a request, the chief appraiser shall certify a list by June 15 of
all eligible conservation and reclamation districts that are
imposing taxes and that participate in the district.]
(l) If a vacancy occurs on the board of directors in the
position of a director representing a county commissioners
precinct, the county commissioner representing the same precinct
shall appoint a qualified resident of the precinct to fill the
vacancy. If a vacancy occurs in the position of the director
representing the county at large, the county judge shall appoint a
qualified resident of the county to fill the vacancy. A person
appointed to fill a vacancy serves the remainder of the unexpired
term [other than a vacancy in the position held by a county
assessor-collector serving as a nonvoting director, each taxing
unit that is entitled to vote by this section may nominate by
resolution adopted by its governing body a candidate to fill the
vacancy. The unit shall submit the name of its nominee to the chief
appraiser within 45 days after notification from the board of
directors of the existence of the vacancy, and the chief appraiser
shall prepare and deliver to the board of directors within the next
five days a list of the nominees. The board of directors shall
elect by majority vote of its members one of the nominees to fill
the vacancy].
SECTION 3. The heading to Section 6.031, Tax Code, is
amended to read as follows:
Sec. 6.031. BALLOT PROCEDURES; FILING FEE [CHANGES IN BOARD
MEMBERSHIP OR SELECTION].
SECTION 4. Sections 6.031(a)-(c), Tax Code, are amended to
read as follows:
(a) Except as provided by this section, Chapter 144,
Election Code, applies to a candidate for the office [The board of
directors] of member of an appraisal district[, by resolution
adopted and delivered to each taxing unit participating in the
district before August 15, may increase the number of members on
the] board of directors [of the district to not more than 13, change
the method or procedure for appointing the members, or both, unless
the governing body of a taxing unit that is entitled to vote on the
appointment of board members adopts a resolution opposing the
change, and files it with the board of directors before September 1.
If a change is rejected, the board shall notify, in writing, each
taxing unit participating in the district before September 15].
(b) An application for a place on the ballot must be filed
with the county judge of the county for which the appraisal district
is established and be accompanied by either:
(1) a filing fee of:
(A) $1,000 in a county with a population of
200,000 or more; or
(B) $375 in a county with a population of less
than 200,000; or
(2) a petition that contains at least the lesser of the
following number of signatures of registered voters of the county:
(A) 500; or
(B) five percent of the total vote received in
the county by all candidates for governor in the most recent
gubernatorial general election, unless that number is less than 25,
in which case the required number of signatures is the lesser of:
(i) 25; or
(ii) 10 percent of that total vote [The
taxing units participating in an appraisal district may increase
the number of members on the board of directors of the district to
not more than 13, change the method or procedure for appointing the
members, or both, if the governing bodies of three-fourths of the
taxing units that are entitled to vote on the appointment of board
members adopt resolutions providing for the change. However, a
change under this subsection is not valid if it reduces the voting
entitlement of one or more taxing units that do not adopt a
resolution proposing it to less than a majority of the voting
entitlement under Section 6.03 of this code or if it reduces the
voting entitlement of any taxing unit that does not adopt a
resolution proposing it to less than 50 percent of its voting
entitlement under Section 6.03 of this code and if that taxing
unit's allocation of the budget is not reduced to the same
proportional percentage amount, or if it expands the types of
taxing units that are entitled to vote on appointment of board
members].
(c) A filing fee received [An official copy of a resolution]
under this section shall be deposited in the county treasury to the
credit of the county general fund [must be filed with the chief
appraiser of the appraisal district after June 30 and before
October 1 of a year in which board members are appointed or the
resolution is ineffective].
SECTION 5. Section 6.036(a), Tax Code, is amended to read as
follows:
(a) An individual is not eligible to be a candidate for
[appointed to] or to serve on the board of directors of an appraisal
district if the individual or a business entity in which the
individual has a substantial interest is a party to a contract with:
(1) the appraisal district; or
(2) a taxing unit that participates in the appraisal
district, if the contract relates to the performance of an activity
governed by this title.
SECTION 6. Section 6.037, Tax Code, is amended to read as
follows:
Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION
DISTRICTS IN APPRAISAL DISTRICT MATTERS. [In this title, a
reference to the taxing units entitled to vote on the appointment of
appraisal district board members includes the conservation and
reclamation districts participating in the appraisal district,
without regard to whether the conservation and reclamation
districts are currently entitled to do so under Section 6.03(c).]
In a provision of this title [other than Section 6.03 or 6.031] that
grants authority to a majority or other number of the taxing units
participating in an appraisal district [entitled to vote on the
appointment of appraisal district directors], including the
authority to disapprove [disapproval of] the appraisal district
budget under Section 6.06 [and the disapproval of appraisal
district board actions under Section 6.10], the conservation and
reclamation districts participating in the appraisal district are
given the vote or authority of one taxing unit. That vote or
authority is considered exercised only if a majority of the
conservation and reclamation districts take the same action to
exercise that vote or authority. Otherwise, the conservation and
reclamation districts are treated in the same manner as a single
taxing unit that is entitled to act but does not take any action on
the matter.
SECTION 7. Section 6.051(b), Tax Code, is amended to read as
follows:
(b) The acquisition or conveyance of real property or the
construction or renovation of a building or other improvement by an
appraisal district must be approved by the governing bodies of
three-fourths of the taxing units participating in the district
[entitled to vote on the appointment of board members]. The board
of directors by resolution may propose a property transaction or
other action for which this subsection requires approval of the
taxing units. The chief appraiser shall notify the presiding
officer of each governing body entitled to vote on the approval of
the proposal by delivering a copy of the board's resolution,
together with information showing the costs of other available
alternatives to the proposal. On or before the 30th day after the
date the presiding officer receives notice of the proposal, the
governing body of a taxing unit by resolution may approve or
disapprove the proposal. If a governing body fails to act on or
before that 30th day or fails to file its resolution with the chief
appraiser on or before the 10th day after that 30th day, the
proposal is treated as if it were disapproved by the governing body.
SECTION 8. Sections 6.06(a), (b), and (i), Tax Code, are
amended to read as follows:
(a) Each year the chief appraiser shall prepare a proposed
budget for the operations of the district for the following tax year
and shall submit copies to each taxing unit participating in the
district and to the district board of directors before June 15. The
chief appraiser [He] shall include in the budget a list showing each
proposed position, the proposed salary for the position, all
benefits proposed for the position, each proposed capital
expenditure, and an estimate of the amount of the budget that will
be allocated to each taxing unit. Each taxing unit participating in
the district [entitled to vote on the appointment of board members]
shall maintain a copy of the proposed budget for public inspection
at its principal administrative office.
(b) The board of directors shall hold a public hearing to
consider the budget. The secretary of the board shall deliver to
the presiding officer of the governing body of each taxing unit
participating in the district not later than the 10th day before the
date of the hearing a written notice of the date, time, and place
fixed for the hearing. The board shall complete its hearings, make
any amendments to the proposed budget it desires, and finally
approve a budget before September 15. If governing bodies of a
majority of the taxing units participating in the district
[entitled to vote on the appointment of board members] adopt
resolutions disapproving a budget and file them with the secretary
of the board within 30 days after its adoption, the budget does not
take effect, and the board shall adopt a new budget within 30 days
of the disapproval.
(i) The fiscal year of an appraisal district is the calendar
year unless the governing bodies of three-fourths of the taxing
units participating in the district [entitled to vote on the
appointment of board members] adopt resolutions proposing a
different fiscal year and file them with the secretary of the board
not more than 12 and not less than eight months before the first day
of the fiscal year proposed by the resolutions. If the fiscal year
of an appraisal district is changed under this subsection, the
chief appraiser shall prepare a proposed budget for the fiscal year
as provided by Subsection (a) [of this section] before the 15th day
of the seventh month preceding the first day of the fiscal year
established by the change, and the board of directors shall adopt a
budget for the fiscal year as provided by Subsection (b) [of this
section] before the 15th day of the fourth month preceding the first
day of the fiscal year established by the change. Unless the
appraisal district adopts a different method of allocation under
Section 6.061 [of this code], the allocation of the budget to each
taxing unit shall be calculated as provided by Subsection (d) [of
this section] using the amount of property taxes imposed by each
participating taxing unit in the most recent tax year preceding the
fiscal year established by the change for which the necessary
information is available. Each taxing unit shall pay its
allocation as provided by Subsection (e) [of this section], except
that the first payment shall be made before the first day of the
fiscal year established by the change and subsequent payments shall
be made quarterly. In the year in which a change in the fiscal year
occurs, the budget that takes effect on January 1 of that year may
be amended as necessary as provided by Subsection (c) [of this
section] in order to accomplish the change in fiscal years.
SECTION 9. Sections 6.061(b) and (e), Tax Code, are amended
to read as follows:
(b) The taxing units participating in an appraisal district
may adopt a different method of allocating the costs of operating
the district if the governing bodies of three-fourths of the taxing
units that participate in the district [are entitled to vote on the
appointment of board members] adopt resolutions providing for the
other method. However, a change under this subsection is not valid
if it requires any taxing unit to pay a greater proportion of the
appraisal district's costs than the unit would pay under Section
6.06 [of this code] without the consent of the governing body of
that unit.
(e) A change in allocation of district costs made as
provided by this section remains in effect until changed in a manner
provided by this section or rescinded by resolution of a majority of
the governing bodies of the taxing units participating in the
district [that are entitled to vote on appointment of board members
under Section 6.03 of this code].
SECTION 10. Section 6.063(b), Tax Code, is amended to read
as follows:
(b) The report of the audit is a public record. A copy of
the report shall be delivered to the presiding officer of the
governing body of each taxing unit participating in the district
[eligible to vote on the appointment of district directors], and a
reasonable number of copies shall be available for inspection at
the appraisal office.
SECTION 11. Section 52.092, Election Code, is amended by
adding Subsection (k) to read as follows:
(k) The secretary of state shall prescribe procedures for
the listing of the office of appraisal district director on the
ballot.
SECTION 12. The following sections of the Tax Code are
repealed:
(1) Sections 6.03(d)-(k) and (m);
(2) Sections 6.031(d)-(g);
(3) Section 6.033;
(4) Section 6.034; and
(5) Section 6.10.
SECTION 13. (a) Except as otherwise provided by this
section, this Act takes effect January 1, 2005.
(b) Sections 3, 4, 11, and 14 of this Act take effect
September 1, 2004.
SECTION 14. (a) Appraisal district directors shall be
elected as provided by Section 6.03, Tax Code, as amended by this
Act, beginning with the general election conducted in November
2004. Members then elected take office January 1, 2005.
(b) The change in manner of selection of appraisal district
directors made by this Act does not affect the selection of
directors who serve on the board before January 1, 2005.
(c) The term of an appraisal district director serving on
December 31, 2004, expires on January 1, 2005.