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A BILL TO BE ENTITLED
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AN ACT
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relating to appraisal review board members. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.041, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (e-1), (e-2), and (e-3) to |
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read as follows: |
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(a) The comptroller shall: |
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(1) approve curricula and provide materials for use in |
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training and educating members of an appraisal review board; [and] |
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(2) supervise a comprehensive course for training and |
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education of appraisal review board members and issue certificates |
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indicating course completion; |
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(3) make all materials for use in training and |
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educating members of an appraisal review board freely available |
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online; |
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(4) establish and maintain a toll-free telephone |
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number that appraisal review board members may call for answers to |
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technical questions relating to the duties and responsibilities of |
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appraisal review board members and property appraisal issues; and |
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(5) provide, as feasible, online technological |
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assistance to improve the operations of appraisal review boards and |
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appraisal districts. |
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(e-1) In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board. The curricula and materials must include |
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information regarding: |
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(1) the cost, income, and market data comparison |
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methods of appraising property; |
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(2) the appraisal of business personal property; |
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(3) the determination of capitalization rates for |
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property appraisal purposes; |
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(4) the duties of an appraisal review board; |
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(5) the requirements regarding the independence of an |
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appraisal review board from the board of directors and the chief |
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appraiser and other employees of the appraisal district; |
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(6) the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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(7) the Uniform Standards of Professional Appraisal |
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Practice; |
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(8) the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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(9) the requirements regarding the equal and uniform |
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appraisal of property; |
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(10) the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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(11) a detailed explanation of each of the actions |
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described by Sections 41.41(a), 41.411, 41.412, 41.413, 41.42, and |
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41.43 so that members are fully aware of each of the grounds on |
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which a property appraisal can be appealed. |
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(e-2) As soon as practicable after the beginning of the |
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second year of an appraisal review board member's term of office, |
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the member must successfully complete the course established under |
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Subsection (e-1). A person who fails to timely complete the course |
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established under Subsection (e-1) may not be reappointed to an |
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additional term on the appraisal review board. If the person is |
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reappointed to an additional term on the appraisal review board, |
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the person must successfully complete the course established under |
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Subsection (e-1) in each year the member continues to serve. |
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(e-3) The comptroller may contract with service providers |
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to assist with the duties imposed under Subsection (e-1), but the |
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course required by that subsection may not be provided by an |
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appraisal district or a taxing unit. The comptroller may assess a |
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fee to recover a portion of the costs incurred for the continuing |
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education course, but the fee may not exceed $50 for each person |
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trained. |
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SECTION 2. Section 6.42(a), Tax Code, is amended to read as |
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follows: |
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(a) A majority of the appraisal review board constitutes a |
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quorum. The board of directors of the appraisal district by |
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resolution shall select [elect] a chairman and a secretary from |
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among the [its] members of the appraisal review board. The board of |
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directors of the appraisal district is encouraged to select as |
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chairman of the appraisal review board a member of the appraisal |
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review board, if any, who has a background in law and property |
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appraisal. |
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SECTION 3. The change in law made by this Act to continuing |
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education requirements under Section 5.041, Tax Code, applies only |
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to a term of office that expires on or after the effective date of |
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this Act. |
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SECTION 4. This Act takes effect September 1, 2009. |
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