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A BILL TO BE ENTITLED
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AN ACT
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relating to the composition, appointment, and training of the board |
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of directors of an appraisal district and to the officers and |
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conduct of an appraisal review board. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
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5.043 to read as follows: |
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Sec. 5.043. TRAINING OF APPRAISAL DISTRICT DIRECTORS. A |
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member of the board of directors of an appraisal district, |
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including a member who has served on the board in a previous term, |
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may not act as a director until the member completes eight hours of |
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education regarding the responsibilities of the board of directors |
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in accordance with rules adopted by the comptroller. The rules must |
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permit the board member to complete the required education after |
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the member's term begins or during a reasonable period prescribed |
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by the rules before the term begins. |
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SECTION 2. Section 6.03, Tax Code, is amended by amending |
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Subsections (a), (b), (c), and (l) and adding Subsections (a-1) and |
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(a-2) to read as follows: |
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(a) The appraisal district is governed by a board of |
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directors. Except as otherwise provided by Section 6.031, five |
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[Five] directors are appointed by the taxing units that participate |
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in the district as provided by this section. Except as otherwise |
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provided by this subsection, two directors are appointed by the |
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district judges with jurisdiction in the county for which the |
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appraisal district is established. The [If the] county |
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assessor-collector of the county for which the appraisal district |
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is established is [not appointed to the board, the county
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assessor-collector serves as] a [nonvoting] director unless the |
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county assessor-collector is the chief appraiser for the appraisal |
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district, in which case three directors are appointed by the |
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district judges and the county assessor-collector is ineligible to |
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serve as a director. [The county assessor-collector is ineligible
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to serve if the board enters into a contract under Section 6.05(b)
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or if the commissioners court of the county enters into a contract
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under Section 6.24(b).] |
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(a-1) To be eligible to serve on the board of directors, an |
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individual other than a county assessor-collector [serving as a
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nonvoting director] must be a resident of the district and must have |
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resided in the district for at least two years immediately |
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preceding the date the individual takes office. An individual who |
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is otherwise eligible to serve on the board is not ineligible |
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because of membership on the governing body of a taxing unit. An |
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employee of a taxing unit that participates in the district is not |
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eligible to serve on the board unless the individual is also a |
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member of the governing body or an elected official of a taxing unit |
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that participates in the district. |
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(a-2) If more than one district judge has jurisdiction in |
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the county for which the appraisal district is established, the |
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district judges shall appoint each director the district judges are |
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required to appoint under Subsection (a) at a special meeting held |
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for that purpose. If a majority of the judges cannot agree on the |
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selection of a person for one or more positions on the board of |
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directors, one of the judges shall certify that fact to the |
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governor, who shall appoint another district judge to participate |
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in a subsequent special meeting at which the additional district |
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judge may vote with the other district judges to select a director |
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to fill each of those positions. |
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(b) Members of the board of directors other than a county |
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assessor-collector [serving as a nonvoting director] serve |
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two-year terms beginning on January 1 of even-numbered years. |
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(c) Members of the board of directors, other than a county |
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assessor-collector and the members appointed by the district |
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judges, [serving as a nonvoting director] are appointed by vote of |
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the governing bodies of the municipalities [incorporated cities and
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towns], the school districts, and, if entitled to vote, the |
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conservation and reclamation districts that participate in the |
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district and of the county. A governing body may cast all its votes |
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for one candidate or distribute them among candidates for any |
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number of directorships. Conservation and reclamation districts |
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are not entitled to vote unless at least one conservation and |
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reclamation district in the district delivers to the chief |
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appraiser a written request to nominate and vote on the board of |
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directors by June 1 of each odd-numbered year. On receipt of a |
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request, the chief appraiser shall certify a list by June 15 of all |
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eligible conservation and reclamation districts that are imposing |
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taxes and that participate in the district. |
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(l) If a vacancy occurs on the board of directors in a |
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position appointed by the taxing units under this section [other
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than a vacancy in the position held by a county assessor-collector
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serving as a nonvoting director], each taxing unit that is entitled |
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to vote by this section may nominate by resolution adopted by its |
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governing body a candidate to fill the vacancy. The unit shall |
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submit the name of its nominee to the chief appraiser within 45 days |
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after notification from the board of directors of the existence of |
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the vacancy, and the chief appraiser shall prepare and deliver to |
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the board of directors within the next five days a list of the |
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nominees. The board of directors shall elect by majority vote of |
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its members one of the nominees to fill the vacancy. If a vacancy |
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occurs in a position appointed by the district judges, the district |
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judges entitled to participate in the appointment of a person to the |
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position shall appoint a person to fill the vacancy. |
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SECTION 3. Sections 6.031(a), (b), and (e), Tax Code, are |
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amended to read as follows: |
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(a) The board of directors of an appraisal district, by |
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resolution adopted and delivered to each taxing unit participating |
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in the district before August 15, may increase the number of members |
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on the board of directors of the district appointed by the taxing |
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units participating in the district to not more than 13, change the |
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method or procedure for appointing the members appointed by the |
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taxing units participating in the district, or both, unless the |
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governing body of a taxing unit that is entitled to vote on the |
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appointment of board members adopts a resolution opposing the |
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change in the method or procedure for appointing those members, and |
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files it with the board of directors before September 1. If a |
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change in the method or procedure for appointing those members is |
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rejected, the board shall notify, in writing, each taxing unit |
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participating in the district before September 15. |
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(b) The taxing units participating in an appraisal district |
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may increase the number of members on the board of directors of the |
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district appointed by the taxing units participating in the |
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district to not more than 13 or may[,] change the method or |
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procedure for appointing the members appointed by the taxing units |
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participating in the district, or both, if the governing bodies of |
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three-fourths of the taxing units that are entitled to vote on the |
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appointment of board members adopt resolutions providing for the |
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change. However, a change under this subsection in the method or |
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procedure for selecting members appointed by the taxing units |
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participating in the district is not valid if it reduces the voting |
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entitlement of one or more taxing units that do not adopt a |
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resolution proposing it to less than a majority of the voting |
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entitlement under Section 6.03 [of this code] or if it reduces the |
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voting entitlement of any taxing unit that does not adopt a |
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resolution proposing it to less than 50 percent of its voting |
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entitlement under Section 6.03 [of this code] and if that taxing |
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unit's allocation of the budget is not reduced to the same |
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proportional percentage amount, or if it expands the types of |
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taxing units that are entitled to vote on appointment of board |
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members. |
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(e) A change in [membership or] selection of the board |
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members appointed by the taxing units participating in the district |
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made as provided by this section remains in effect until changed in |
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a manner provided by this section or rescinded by resolution of a |
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majority of the governing bodies that are entitled to vote on |
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appointment of board members under Section 6.03 [of this code]. |
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SECTION 4. Section 6.033, Tax Code, is amended to read as |
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follows: |
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Sec. 6.033. RECALL OF DIRECTOR APPOINTED BY TAXING UNITS |
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PARTICIPATING IN APPRAISAL DISTRICT. (a) The governing body of a |
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taxing unit may call for the recall of a member of the board of |
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directors of an appraisal district appointed by the taxing units |
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participating in the district under Section 6.03 [of this code] for |
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whom the unit cast any of its votes in the appointment of the board. |
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The call must be in the form of a resolution, be filed with the chief |
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appraiser of the appraisal district, and state that the unit is |
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calling for the recall of the member. If a resolution calling for |
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the recall of a board member is filed under this subsection, the |
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chief appraiser, not later than the 10th day after the date of |
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filing, shall deliver a written notice of the filing of the |
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resolution and the date of its filing to the presiding officer of |
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the governing body of each taxing unit entitled to vote in the |
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appointment of board members. |
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(b) On or before the 30th day after the date on which a |
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resolution calling for the recall of a member of the board appointed |
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by the taxing units participating in the district is filed, the |
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governing body of a taxing unit that cast any of its votes in the |
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appointment of the board for that member may vote to recall the |
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member by resolution submitted to the chief appraiser. Each taxing |
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unit is entitled to the same number of votes in the recall as it cast |
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for that member in the appointment of the board. The governing body |
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of the taxing unit calling for the recall may cast its votes in |
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favor of the recall in the same resolution in which it called for |
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the recall. |
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(c) Not later than the 10th day after the last day provided |
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by this section for voting in favor of the recall, the chief |
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appraiser shall count the votes cast in favor of the recall. If the |
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number of votes in favor of the recall equals or exceeds a majority |
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of the votes cast for the member in the appointment of the board, |
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the member appointed by the taxing units participating in the |
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district is recalled and ceases to be a member of the board. The |
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chief appraiser shall immediately notify in writing the presiding |
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officer of the appraisal district board of directors and of the |
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governing body of each taxing unit that voted in the recall election |
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of the outcome of the recall election. If the presiding officer of |
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the appraisal district board of directors is the member whose |
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recall was voted on, the chief appraiser shall also notify the |
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secretary of the appraisal district board of directors of the |
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outcome of the recall election. |
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(d) If a vacancy occurs on the board of directors after the |
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recall of a member of the board appointed by the taxing units |
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participating in the district under this section, the taxing units |
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that were entitled to vote in the recall election shall appoint a |
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new board member. Each taxing unit is entitled to the same number |
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of votes as it originally cast to appoint the recalled board member. |
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Each taxing unit entitled to vote may nominate one candidate by |
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resolution adopted by its governing body. The presiding officer of |
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the governing body of the unit shall submit the name of the unit's |
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nominee to the chief appraiser on or before the 30th day after the |
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date it receives notification from the chief appraiser of the |
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result of the recall election. On or before the 15th day after the |
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last day provided for a nomination to be submitted, the chief |
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appraiser shall prepare a ballot, listing the candidates nominated |
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alphabetically according to each candidate's surname, and shall |
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deliver a copy of the ballot to the presiding officer of the |
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governing body of each taxing unit that is entitled to vote. On or |
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before the 15th day after the date on which a taxing unit's ballot |
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is delivered, the governing body of the taxing unit shall determine |
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its vote by resolution and submit it to the chief appraiser. On or |
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before the 15th day after the last day on which a taxing unit may |
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vote, the chief appraiser shall count the votes, declare the |
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candidate who received the largest vote total appointed, and submit |
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the results to the presiding officer of the governing body of the |
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appraisal district and of each taxing unit in the district and to |
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the candidates. The chief appraiser shall resolve a tie vote by any |
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method of chance. |
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(e) If the members appointed by the taxing units |
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participating in the district to the board of directors of an |
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appraisal district are [is] appointed by a method or procedure |
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adopted under Section 6.031 [of this code], the governing bodies of |
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the taxing units that voted for or otherwise participated in the |
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appointment of a member of the board may recall that member and |
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appoint a new member to the vacancy by any method adopted by |
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resolution of a majority of those governing bodies. If the |
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appointment was by election by the taxing units participating in |
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the district, the method of recall and of appointing a new member to |
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the vacancy is not valid unless it provides that each taxing unit is |
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entitled to the same number of votes in the recall and in the |
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appointment to fill the vacancy as it originally cast for the member |
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being recalled. |
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SECTION 5. Section 6.034, Tax Code, is amended to read as |
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follows: |
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Sec. 6.034. OPTIONAL STAGGERED TERMS FOR CERTAIN MEMBERS OF |
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THE BOARD OF DIRECTORS. (a) The taxing units participating in an |
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appraisal district may provide that the terms of the [appointed] |
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members of the board of directors appointed by the taxing units |
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participating in the district be staggered if the governing bodies |
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of at least three-fourths of the taxing units that are entitled to |
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vote on the appointment of board members adopt resolutions |
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providing for the staggered terms. A change to staggered terms may |
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be adopted only if the method or procedure for appointing board |
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members appointed by the taxing units participating in the district |
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is changed under Section 6.031 [of this code] to eliminate or have |
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the effect of eliminating cumulative voting for board members as |
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provided by Section 6.03 [of this code]. A change to staggered |
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terms may be proposed concurrently with a change that eliminates or |
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has the effect of eliminating cumulative voting. |
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(b) An official copy of a resolution providing for staggered |
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terms adopted by the governing body of a taxing unit must be filed |
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with the chief appraiser of the appraisal district after June 30 and |
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before October 1 of a year in which board members are to be |
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appointed by the taxing units participating in the district, or the |
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resolution is ineffective. |
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(c) Before October 5 of each year in which board members are |
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to be appointed by the taxing units participating in the district, |
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the chief appraiser shall determine whether a sufficient number of |
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taxing units have filed valid resolutions proposing a change to |
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staggered terms for the change to take effect. Before October 10 |
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the chief appraiser shall notify each taxing unit participating in |
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the district of a change that is adopted under this section. |
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(d) A change to staggered terms made under this section |
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becomes effective beginning on January 1 of the next even-numbered |
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year after the chief appraiser determines that the change has been |
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adopted. The members of the [entire] board of directors appointed |
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by the taxing units participating in the district shall be |
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appointed for that year without regard to the staggered terms. At |
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the earliest practical date after January 1 of that year, the board |
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shall determine by lot which of its members appointed by the taxing |
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units participating in the district shall serve one-year terms and |
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which shall serve two-year terms in order to implement the |
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staggered terms. If the number [board consists of an even number] |
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of board members appointed by the taxing units participating in the |
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district is an even number, one-half of those [the] members must be |
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designated to serve one-year terms and one-half shall be designated |
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to serve two-year terms. If the number [board consists of an odd
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number] of board members appointed by the taxing units |
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participating in the district is an odd number, the number of those |
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members designated to serve two-year terms must exceed by one the |
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number of members designated to serve one-year terms. |
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(e) After the staggered terms have been implemented as |
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provided by Subsection (d) [of this section], the appraisal |
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district shall appoint annually for terms to begin on January 1 of |
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each year a number of board members appointed by the taxing units |
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participating in the district equal to the number of board members |
|
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whose terms expire on that January 1, unless a change in the total |
|
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number of board members appointed by the taxing units participating |
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in the district is adopted under Section 6.031 [of this code] to |
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take effect on that January 1. |
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(f) If a change in the number of directors appointed by the |
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taxing units participating in the district is adopted under Section |
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6.031 [of this code] in an appraisal district that has adopted |
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staggered terms for board members appointed by the taxing units |
|
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participating in the district, the change must specify how many |
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members' terms are to begin in even-numbered years and how many |
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members' terms are to begin in odd-numbered years. The change may |
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not provide that the number of members whose terms are to begin in |
|
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even-numbered years differs by more than one from the number of |
|
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members whose terms are to begin in odd-numbered years. |
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(g) A change to staggered terms made as provided by this |
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section may be rescinded by resolution of a majority of the |
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governing bodies that are entitled to vote on appointment of board |
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members under Section 6.03 [of this code]. To be effective, a |
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resolution providing for the rescission must be adopted by the |
|
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governing body and filed with the chief appraiser after June 30 and |
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before October 1 of an odd-numbered year. If the required number of |
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resolutions are filed during that period, the chief appraiser shall |
|
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notify each taxing unit participating in the district that the |
|
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rescission is adopted. If the rescission is adopted, the terms of |
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all members of the board appointed by the taxing units |
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participating in the district serving at the time of the adoption |
|
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expire on January 1 of the even-numbered year following the |
|
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adoption, including terms of members who will have served only one |
|
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year of a two-year term on that date. All of the members of the [The
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entire] board of directors appointed by the taxing units |
|
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participating in the district shall be appointed for two-year terms |
|
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beginning on that date. |
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(h) If an appraisal district that has adopted staggered |
|
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terms for the members of the board of directors appointed by the |
|
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taxing units participating in the district adopts or rescinds a |
|
|
change in the method or procedure for appointing board members |
|
|
appointed by the taxing units participating in the district and the |
|
|
change or rescission results in a method of appointing board |
|
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members by cumulative voting, the change or rescission has the same |
|
|
effect as a rescission of the change to staggered terms made under |
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Subsection (g) [of this section]. |
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(i) If a vacancy in a position appointed by the taxing units |
|
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participating in the district occurs on the board of directors of an |
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appraisal district that has adopted staggered terms for board |
|
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members appointed by the taxing units participating in the |
|
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district, the vacancy shall be filled by appointment by resolution |
|
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of the governing body of the taxing unit that nominated the person |
|
|
whose departure from the board caused the vacancy, and the |
|
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procedure for filling a vacancy provided by Section 6.03 [of this
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code] does not apply in that event. |
|
|
SECTION 6. Section 6.41, Tax Code, is amended by adding |
|
|
Subsections (d-1) and (d-2) and amending Subsection (f) to read as |
|
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follows: |
|
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(d-1) The chairman of the board and the secretary of the |
|
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board may be appointed by resolution of a majority of the appraisal |
|
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district board of directors. At least one member of the board of |
|
|
directors who was appointed by the district judges with |
|
|
jurisdiction in the county for which the appraisal district is |
|
|
established must vote in favor of the resolution, and the |
|
|
resolution must be adopted before the appraisal review board's |
|
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first meeting in January. If the appraisal district board of |
|
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directors does not appoint a chairman and a secretary in the manner |
|
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provided by this subsection, the board shall elect a chairman and a |
|
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secretary from among its members. The chairman and secretary of the |
|
|
board hold office for terms of one year beginning January 1. A |
|
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vacancy in either position is filled for the unexpired portion of |
|
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the term in the same manner as the person serving in that position |
|
|
when the vacancy occurred was appointed or elected. |
|
|
(d-2) The district board of directors may establish written |
|
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policies regarding the conduct of appraisal review board members by |
|
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resolution of a majority of its members. At least one member of the |
|
|
board of directors who was appointed by the district judges with |
|
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jurisdiction in the county for which the appraisal district is |
|
|
established must vote in favor of the resolution. |
|
|
(f) A member of the board may be removed from the board by a |
|
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majority vote of the appraisal district board of directors. At |
|
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least one member of the board of directors who was appointed by the |
|
|
district judges with jurisdiction in the county for which the |
|
|
appraisal district is established must vote in favor of removal of |
|
|
the member of the board. Grounds for removal are: |
|
|
(1) a violation of Section 6.412, 6.413, 41.66(f), or |
|
|
41.69; [or] |
|
|
(2) good cause relating to the attendance of members |
|
|
at called meetings of the board as established by written policy |
|
|
adopted by a majority of the appraisal district board of directors; |
|
|
or |
|
|
(3) a violation of a policy adopted in accordance with |
|
|
Subsection (d-2). |
|
|
SECTION 7. Section 6.42(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) A majority of the appraisal review board constitutes a |
|
|
quorum. [The board shall elect a chairman and a secretary from its
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members.] |
|
|
SECTION 8. (a) The initial terms of the members of an |
|
|
appraisal district board of directors appointed by the district |
|
|
judges as provided by Section 6.03(a), Tax Code, as amended by this |
|
|
Act, begin January 1, 2008. |
|
|
(b) If eligible, the county assessor-collector of the |
|
|
county for which the appraisal district is established begins |
|
|
serving as a voting member of the appraisal district board of |
|
|
directors as provided by Section 6.03(a), Tax Code, as amended by |
|
|
this Act, on January 1, 2008. |
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SECTION 9. This Act takes effect January 1, 2008. |