By: Lucio S.B. No. 276
A BILL TO BE ENTITLED
AN ACT
relating to the continuation and functions of the Board of Tax
Professional Examiners.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1151.003, Occupations Code, is amended
to read as follows:
Sec. 1151.003. APPLICATION OF SUNSET ACT. The Board of Tax
Professional Examiners is subject to Chapter 325, Government Code
(Texas Sunset Act). Unless continued in existence as provided by
that chapter, the board is abolished and this chapter expires
September 1, 2015 [2003].
SECTION 2. Section 1151.051, Occupations Code, is amended
to read as follows:
Sec. 1151.051. BOARD MEMBERSHIP[; ELIGIBILITY]. (a) The
Board of Tax Professional Examiners consists of five [six] members
appointed by the governor with the advice and consent of the senate
as follows:
(1) four members who:
(A) are[. A vacancy on the board is filled in the
same manner for the unexpired portion of the term.
[(b) To be eligible to serve on the board, a person must:
[(1) be] actively engaged in property tax
administration;
(B) [(2)] have at least five years' experience in
appraisal, assessment, or collection; and
(C) are [(3) be] certified under this chapter as
a registered professional appraiser, registered Texas collector,
or registered Texas assessor; and
(2) one member who represents the public.
(b) A vacancy on the board is filled by appointment by the
governor of a qualified person to serve for the unexpired portion of
the term.
(c) Each appointment to the board shall be made without
regard to the race, color, disability, sex, religion, age, or
national origin of the appointee.
SECTION 3. Subchapter B, Chapter 1151, Occupations Code, is
amended by adding Sections 1151.0511 and 1151.0512 to read as
follows:
Sec. 1151.0511. PUBLIC MEMBER ELIGIBILITY. A person may
not be a public member of the board if the person or the person's
spouse:
(1) is registered, certified, or licensed by a
regulatory agency in the field of property tax appraisal,
assessment, or collection;
(2) is employed by or participates in the management
of a business entity or other organization regulated by or
receiving money from the board;
(3) owns or controls, directly or indirectly, more
than a 10 percent interest in a business entity or other
organization regulated by or receiving money from the board; or
(4) uses or receives a substantial amount of tangible
goods, services, or money from the board other than compensation or
reimbursement authorized by law for board membership, attendance,
or expenses.
Sec. 1151.0512. MEMBERSHIP AND EMPLOYEE RESTRICTIONS.
(a) In this section, "Texas trade association" means a cooperative
and voluntarily joined statewide association of business or
professional competitors in this state designed to assist its
members and its industry or profession in dealing with mutual
business or professional problems and in promoting their common
interest.
(b) A person may not be a member of the board and may not be
a board employee employed in a "bona fide executive,
administrative, or professional capacity," as that phrase is used
for purposes of establishing an exemption to the overtime
provisions of the federal Fair Labor Standards Act of 1938 (29
U.S.C. Section 201 et seq.), and its subsequent amendments, if:
(1) the person is an officer, employee, or paid
consultant of a Texas trade association in the field of property tax
appraisal, assessment, or collection; or
(2) the person's spouse is an officer, manager, or paid
consultant of a Texas trade association in the field of property tax
appraisal, assessment, or collection.
(c) A person may not be a member of the board or act as the
general counsel to the board if the person is required to register
as a lobbyist under Chapter 305, Government Code, because of the
person's activities for compensation on behalf of a profession
related to the operation of the board.
SECTION 4. Section 1151.052, Occupations Code, is amended
to read as follows:
Sec. 1151.052. TERMS. Board members serve six-year terms,
with the terms of one or two members expiring on March 1 of each
odd-numbered year.
SECTION 5. Section 1151.054, Occupations Code, is amended
to read as follows:
Sec. 1151.054. OFFICERS. (a) The governor shall designate
a member of the board as the presiding officer of the board to serve
in that capacity at the pleasure of the governor.
(b) At the first regular meeting of each calendar year, the
board shall elect from its members an [a presiding officer,]
assistant presiding officer[,] and a secretary-treasurer.
SECTION 6. Subchapter B, Chapter 1151, Occupations Code, is
amended by adding Sections 1151.056 and 1151.057 to read as
follows:
Sec. 1151.056. TRAINING. (a) A person who is appointed to
and qualifies for office as a member of the board may not vote,
deliberate, or be counted as a member in attendance at a meeting of
the board until the person completes a training program that
complies with this section.
(b) The training program must provide the person with
information regarding:
(1) this chapter;
(2) the programs operated by the board;
(3) the role and functions of the board;
(4) the rules of the board, with an emphasis on the
rules that relate to disciplinary and investigatory authority;
(5) the current budget for the board;
(6) the results of the most recent formal audit of the
board;
(7) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code; and
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(8) any applicable ethics policies adopted by the
board or the Texas Ethics Commission.
(c) A person appointed to the board is entitled to
reimbursement, as provided by the General Appropriations Act, for
the travel expenses incurred in attending the training program
regardless of whether the attendance at the program occurs before
or after the person qualifies for office.
Sec. 1151.057. GROUNDS FOR REMOVAL. (a) It is a ground for
removal from the board that a member:
(1) does not have at the time of taking office the
qualifications required by Section 1151.051 or 1151.0511;
(2) does not maintain during service on the board the
qualifications required by Section 1151.051 or 1151.0511;
(3) is ineligible for membership under Section
1151.0512;
(4) cannot, because of illness or disability,
discharge the member's duties for a substantial part of the member's
term; or
(5) is absent from more than half of the regularly
scheduled board meetings that the member is eligible to attend
during a calendar year without an excuse approved by a majority vote
of the board.
(b) The validity of an action of the board is not affected by
the fact that it is taken when a ground for removal of a board member
exists.
(c) If the executive director has knowledge that a potential
ground for removal exists, the executive director shall notify the
presiding officer of the board of the potential ground. The
presiding officer shall then notify the governor and the attorney
general that a potential ground for removal exists. If the
potential ground for removal involves the presiding officer, the
executive director shall notify the next highest ranking officer of
the board, who shall then notify the governor and the attorney
general that a potential ground for removal exists.
SECTION 7. Chapter 1151, Occupations Code, is amended by
adding Subchapter B-1 to read as follows:
SUBCHAPTER B-1. EXECUTIVE DIRECTOR AND PERSONNEL
Sec. 1151.071. EXECUTIVE DIRECTOR AND PERSONNEL. (a) The
board shall employ an executive director to administer the
operations of the board as directed by the board.
(b) The executive director may employ other personnel to
assist the executive director.
Sec. 1151.072. DIVISION OF RESPONSIBILITIES. The board
shall develop and implement policies that clearly separate the
policy-making responsibilities of the board and the management
responsibilities of the executive director and the staff of the
board.
Sec. 1151.073. REQUIREMENTS AND STANDARDS OF CONDUCT
INFORMATION. The executive director or the executive director's
designee shall provide to members of the board and to board
employees, as often as necessary, information regarding the
requirements for office or employment under this chapter, including
information regarding a person's responsibilities under applicable
laws relating to standards of conduct for state officers or
employees.
Sec. 1151.074. INFORMATION ON STATE EMPLOYEE INCENTIVE
PROGRAM. The executive director or the executive director's
designee shall provide to board employees information and training
on the benefits and methods of participation in the state employee
incentive program under Subchapter B, Chapter 2108, Government
Code.
Sec. 1151.075. EQUAL EMPLOYMENT OPPORTUNITY POLICY;
REPORT. (a) The executive director or the executive director's
designee shall prepare and maintain a written policy statement that
implements a program of equal employment opportunity to ensure that
all personnel decisions are made without regard to race, color,
disability, sex, religion, age, or national origin.
(b) The policy statement must include:
(1) personnel policies, including policies relating
to recruitment, evaluation, selection, training, and promotion of
personnel, that show the intent of the board to avoid the unlawful
employment practices described by Chapter 21, Labor Code; and
(2) an analysis of the extent to which the composition
of the board's personnel is in accordance with state and federal law
and a description of reasonable methods to achieve compliance with
state and federal law.
(c) The policy statement must:
(1) be updated annually;
(2) be reviewed by the Commission on Human Rights for
compliance with Subsection (b)(1); and
(3) be filed with the governor's office.
SECTION 8. Subchapter C, Chapter 1151, Occupations Code, is
amended by adding Section 1151.1015 to read as follows:
Sec. 1151.1015. INTERAGENCY CONTRACT WITH COMPTROLLER.
(a) The board and the comptroller shall provide under an
interagency contract for the comptroller to provide administrative
support to the board. The contract must include terms for fees to
be paid by the board to the comptroller for services provided under
the contract.
(b) Under the interagency contract, the comptroller shall
provide to the board:
(1) information on the educational needs of and
opportunities for tax professionals;
(2) assistance with outreach efforts to inform
taxpayers of their rights and remedies;
(3) information on appraisal district enforcement
efforts; and
(4) assistance with administrative services,
including:
(A) payroll services;
(B) budgeting services;
(C) information technology support;
(D) human resources services; and
(E) other administrative services necessary for
the board to perform its powers and duties under this chapter.
SECTION 9. Subchapter C, Chapter 1151, Occupations Code, is
amended by adding Section 1151.1021 to read as follows:
Sec. 1151.1021. NEGOTIATED RULEMAKING AND ALTERNATIVE
DISPUTE RESOLUTION POLICY. (a) The board shall develop and
implement a policy to encourage the use of:
(1) negotiated rulemaking procedures under Chapter
2008, Government Code, for the adoption of board rules; and
(2) appropriate alternative dispute resolution
procedures under Chapter 2009, Government Code, to assist in the
resolution of internal and external disputes under the board's
jurisdiction.
(b) The board's procedures relating to alternative dispute
resolution must conform, to the extent possible, to any model
guidelines issued by the State Office of Administrative Hearings
regarding the use of alternative dispute resolution by state
agencies.
(c) The board shall designate a trained person to:
(1) coordinate the implementation of the policy
adopted under Subsection (a);
(2) serve as a resource for any training necessary for
implementation of the negotiated rulemaking or alternative dispute
resolution procedures; and
(3) collect data concerning the effectiveness of the
procedures as implemented by the board.
SECTION 10. Subchapter C, Chapter 1151, Occupations Code,
is amended by adding Section 1151.110 to read as follows:
Sec. 1151.110. USE OF TECHNOLOGY. The board shall develop
and implement a policy requiring the executive director and board
employees to research and propose appropriate technological
solutions to improve the board's ability to perform its functions.
The technological solutions must:
(1) ensure that the public is able to easily find
information about the board on the Internet;
(2) ensure that persons who want to use the board's
services are able to:
(A) interact with the board through the Internet;
and
(B) access any service that can be provided
effectively through the Internet; and
(3) be cost–effective and developed through the
board's planning processes.
SECTION 11. Chapter 1151, Occupations Code, is amended by
adding Subchapter C-1 to read as follows:
SUBCHAPTER C-1. PUBLIC INTEREST INFORMATION AND COMPLAINT
PROCEDURES
Sec. 1151.131. PUBLIC PARTICIPATION. The board shall
develop and implement policies that provide the public with a
reasonable opportunity to appear before the board and to speak on
any issue under the jurisdiction of the board.
Sec. 1151.132. RECORDS OF COMPLAINTS. The board shall
maintain a file on each written complaint filed with the board. The
file must include:
(1) the name of the person who filed the complaint;
(2) the date the complaint is received by the board;
(3) the subject matter of the complaint;
(4) the name of each person contacted in relation to
the complaint;
(5) a summary of the results of the review or
investigation of the complaint; and
(6) an explanation of the reason the file was closed,
if the board closed the file without taking action other than to
investigate the complaint.
Sec. 1151.133. NOTIFICATION OF INVESTIGATION. (a) The
board shall provide to the person filing the complaint and to each
person who is a subject of the complaint a copy of the board's
policies and procedures relating to complaint investigation and
resolution.
(b) The board, at least quarterly until final disposition of
the complaint, shall notify the person filing the complaint and
each person who is a subject of the complaint of the status of the
investigation unless the notice would jeopardize an undercover
investigation.
SECTION 12. Subsection (b), Section 1151.151, Occupations
Code, is amended to read as follows:
(b) A county assessor-collector is not required to register
with the board if the county,[:
[(1) has a population of one million or more; or
[(2)] by contract entered into under Section 6.24(b),
Tax Code, has its taxes assessed and collected by another taxing
unit or an appraisal district.
SECTION 13. Subchapter D, Chapter 1151, Occupations Code,
is amended by adding Section 1151.1581 to read as follows:
Sec. 1151.1581. CONTINUING EDUCATION. The board shall
recognize, prepare, or administer continuing education programs
for its license holders. A license holder must participate in the
programs to the extent required by the board to keep the person's
license.
SECTION 14. Subsection (a), Section 1151.161, Occupations
Code, is amended to read as follows:
(a) The board by rule may require a registrant to pass one or
more examinations to be certified. The board by rule shall ensure
that any examination required for certification is administered in
compliance with the Americans with Disabilities Act of 1990 (42
U.S.C. Section 12101 et seq.), and its subsequent amendments.
SECTION 15. Subchapter D, Chapter 1151, Occupations Code,
is amended by adding Section 1151.1611 to read as follows:
Sec. 1151.1611. EXAMINATION RESULTS. (a) Not later than
the 30th day after the date a person takes a licensing examination
under this chapter, the board shall notify the person of the results
of the examination.
(b) If the examination is graded or reviewed by a testing
service:
(1) the board shall notify the person of the results of
the examination not later than the 14th day after the date the board
receives the results from the testing service; and
(2) if notice of the examination results will be
delayed for longer than 90 days after the examination date, the
board shall notify the person of the reason for the delay before the
90th day.
(c) The board may require a testing service to notify a
person of the results of the person's examination.
(d) If requested in writing by a person who fails a
licensing examination administered under this chapter, the board
shall furnish the person with an analysis of the person's
performance on the examination.
SECTION 16. Subchapter D, Chapter 1151, Occupations Code,
is amended by adding Section 1151.163 to read as follows:
Sec. 1151.163. LICENSE BY ENDORSEMENT. The board may waive
any prerequisite to obtaining a license for an applicant after
reviewing the applicant's credentials and determining that the
applicant holds a license issued by another jurisdiction that has
licensing requirements substantially equivalent to those of this
state.
SECTION 17. Section 1151.202, Occupations Code, is amended
to read as follows:
Sec. 1151.202. DENIAL OF REGISTRATION; DISCIPLINARY
ACTION. (a) The board may deny, suspend, or revoke the
registration of a person who violates this chapter or a board rule,
place on probation a person whose registration has been suspended,
or reprimand a person for a violation by the person of this chapter
or a board rule.
(b) The board by rule shall adopt written guidelines to
ensure that probation and the issuance of reprimands are
administered consistently.
SECTION 18. Subchapter E, Chapter 1151, Occupations Code,
is amended by adding Section 1151.2025 to read as follows:
Sec. 1151.2025. PROBATION. The board may require a person
whose license suspension is probated to:
(1) report regularly to the board on matters that are
the basis of the probation;
(2) limit practice to the areas prescribed by the
board; or
(3) continue or review professional education until
the person attains a degree of skill satisfactory to the board in
those areas that are the basis of the probation.
SECTION 19. The following laws are repealed:
(1) Section 6.235, Tax Code;
(2) Section 1151.101, Occupations Code; and
(3) Subsection (b), Section 1151.154, Occupations
Code.
SECTION 20. (a) Before January 1, 2004, the Board of Tax
Professional Examiners and the comptroller of public accounts shall
enter into the interagency contract required by Section 1151.1015,
Occupations Code, as added by this Act.
(b) The Board of Tax Professional Examiners and the
comptroller of public accounts shall study the feasibility of
relocating the board's offices to the comptroller's office and
shall report their findings to the lieutenant governor and the
speaker of the house of representatives not later than December 1,
2004.
SECTION 21. (a) The two positions on the Board of Tax
Professional Examiners that have terms scheduled to expire on
March 1, 2009, are abolished on September 1, 2003.
(b) As soon as possible on or after September 1, 2003, the
governor shall appoint a member representing the general public to
the Board of Tax Professional Examiners for a term expiring
March 1, 2009.
SECTION 22. The changes in law made by Sections 1151.0512
and 1151.056, Occupations Code, as added by this Act, in the
prohibitions or qualifications of members of the Board of Tax
Professional Examiners do not affect the entitlement of a member
serving on the Board of Tax Professional Examiners immediately
before September 1, 2003, to continue to serve and function as a
member of the Board of Tax Professional Examiners for the remainder
of the member's term. Those changes in law apply only to a member
appointed on or after September 1, 2003.
SECTION 23. The change in law made by Section 1151.054,
Occupations Code, as amended by this Act, does not affect the
entitlement of a person who was serving as the presiding officer of
the Board of Tax Professional Examiners immediately before
September 1, 2003, to continue to serve and function in that
capacity for the remainder of the person's term as the presiding
officer. The change in law made by that section applies only to the
designation of a presiding officer of the board after that person's
term as presiding officer expires.
SECTION 24. The change in law made by Subchapter C-1,
Chapter 1151, Occupations Code, as added by this Act, relating to
the investigation of a complaint applies only to a complaint filed
with the Board of Tax Professional Examiners on or after the
effective date of this Act. A complaint filed with the board before
the effective date of this Act is governed by the law as it existed
immediately before that date, and the former law is continued in
effect for that purpose.
SECTION 25. Before January 1, 2004, the Board of Tax
Professional Examiners shall adopt the rules required by Subsection
(a), Section 1151.161, Occupations Code, as amended by this Act.
SECTION 26. Before January 1, 2004, the Board of Tax
Professional Examiners by rule shall adopt the written guidelines
required by Section 1151.202, Occupations Code, as amended by this
Act.
SECTION 27. This Act takes effect September 1, 2003.