By: Harris S.B. No. 1452
A BILL TO BE ENTITLED
AN ACT
relating to an offense for certain communications between an
appraisal review board member and a chief appraiser or appraisal
district employee concerning a matter related to an ad valorem tax
protest.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 6, Tax Code, is amended by
adding Section 6.411 to read as follows:
Sec. 6.411. EX PARTE COMMUNICATIONS; PENALTY. (a) A
member of an appraisal review board commits an offense if the member
communicates with the chief appraiser or another employee of the
appraisal district for which the appraisal review board is
established in violation of Section 41.66(f).
(b) A chief appraiser or another employee of an appraisal
district commits an offense if the chief appraiser or other
employee communicates with a member of the appraisal review board
established for the appraisal district in a circumstance in which
the appraisal review board member is prohibited by Section 41.66(f)
from communicating with the chief appraiser or other employee.
(c) This section does not apply to communications that do
not discuss the specific evidence, argument, facts, merits, or
property involved in a hearing currently pending before the
appraisal review board or to communications between the board and
its legal counsel.
(d) An offense under this section is a Class C misdemeanor.
SECTION 2. This Act takes effect September 1, 2003.