By: Flynn, Otto, Kolkhorst, McClendon, H.B. No. 2447
      Harper-Brown
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the abolition of the Board of Tax Professional
  Examiners and the transfer of its functions to the Texas Department
  of Licensing and Regulation.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1151.002, Occupations Code, is amended
  by amending Subdivision (5) and adding Subdivisions (7-a), (7-b),
  and (7-c) to read as follows:
               (5)  "Code of ethics" means a formal statement of
  ethical standards of conduct adopted by the commission [board].
               (7-a)  "Commission" means the Texas Commission of
  Licensing and Regulation.
               (7-b)  "Committee" means the Texas Tax Professional
  Advisory Committee.
               (7-c)  "Department" means the Texas Department of
  Licensing and Regulation.
         SECTION 2.  Section 1151.004(b), Occupations Code, is
  amended to read as follows:
         (b)  The department [board] shall thoroughly investigate a
  complaint of a violation of this section.
         SECTION 3.  The heading to Subchapter B, Chapter 1151,
  Occupations Code, is amended to read as follows:
  SUBCHAPTER B. TEXAS [BOARD OF] TAX PROFESSIONAL ADVISORY COMMITTEE
  [EXAMINERS]
         SECTION 4.  Section 1151.051, Occupations Code, as amended
  by Chapters 815 (S.B. 276) and 1170 (S.B. 287), Acts of the 78th
  Legislature, Regular Session, 2003, is reenacted and amended to
  read as follows:
         Sec. 1151.051.  [BOARD] MEMBERSHIP. (a)  The Texas [Board
  of] Tax Professional Advisory Committee [Examiners] consists of
  seven [five] members appointed by the presiding officer of the
  commission with the approval of the commission [governor with the
  advice and consent of the senate] as follows:
               (1)  two members who are certified under this chapter
  as registered professional appraisers [four members who:
                     [(A)     are actively engaged in property tax
  administration;
                     [(B)     have at least five years' experience in
  appraisal, assessment, or collection; and
                     [(C)     are certified under this chapter as a
  registered professional appraiser, registered Texas collector, or
  registered Texas assessor]; [and]
               (2)  two members who are certified under this chapter
  as registered Texas collectors or registered Texas assessors; and
               (3)  three members [one member] who represent 
  [represents] the public.
         (b)  A vacancy on the committee [board] is filled in the same
  manner as the original appointment [by appointment by the governor
  of a qualified person to serve] for the unexpired portion of the
  term.
         (c)  The presiding officer of the commission shall designate
  one member of the committee as the presiding officer.
         (d)  Each appointment to the committee [board] shall be made
  without regard to the race, color, disability, sex, religion, age,
  or national origin of the appointee.
         (e)  Section 2110.008, Government Code, does not apply to the
  committee.
         SECTION 5.  Section 1151.0511, Occupations Code, is amended
  to read as follows:
         Sec. 1151.0511.  PUBLIC MEMBER ELIGIBILITY. A person may
  not be a public member of the committee [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 department [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 department
  [board]; [or]
               (4)  uses or receives a substantial amount of tangible
  goods, services, or money from the department [board] other than
  compensation or reimbursement authorized by law for committee
  [board] membership, attendance, or expenses; or
               (5)  at any time has served on an appraisal review
  board.
         SECTION 6.  Sections 1151.0512(b) and (c), Occupations Code,
  are amended to read as follows:
         (b)  A person may not be a member of the committee [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 committee [board or
  act as the general counsel to the board] if the person or the
  person's spouse 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 committee or the department [board].
         SECTION 7.  Section 1151.052, Occupations Code, is amended
  to read as follows:
         Sec. 1151.052.  TERMS. Committee [Board] members serve
  six-year terms, with the terms of one or two members expiring on
  March 1 of each odd-numbered year.
         SECTION 8.  Section 1151.055(a), Occupations Code, is
  amended to read as follows:
         (a)  A committee [board] member may not receive compensation
  for the member's services.
         SECTION 9.  The heading to Subchapter C, Chapter 1151,
  Occupations Code, is amended to read as follows:
  SUBCHAPTER C. [BOARD POWERS AND] DUTIES OF COMMISSION, EXECUTIVE
  DIRECTOR, DEPARTMENT, AND ADVISORY COMMITTEE
         SECTION 10.  Subchapter C, Chapter 1151, Occupations Code,
  is amended by adding Section 1151.101 to read as follows:
         Sec. 1151.101.  FEES. The commission, with the advice of the
  committee, shall establish fees under this chapter in amounts
  reasonable and necessary to cover the costs of administering the
  programs and activities under this chapter.
         SECTION 11.  Section 1151.1015, Occupations Code, is amended
  to read as follows:
         Sec. 1151.1015.  ASSISTANCE FROM [INTERAGENCY CONTRACT
  WITH] COMPTROLLER. The comptroller shall enter into a memorandum
  of understanding with the department under which the comptroller
  shall provide [(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)  review and approval of all required educational
  courses, examinations, and continuing education programs for
  registrants;
               (3)  a copy of any report issued by the comptroller
  under Section 5.102, Tax Code, and if requested by the department a
  copy of any work papers or other documents collected or created in
  connection with a report issued under that section; and
               (4)  information and assistance regarding
  administrative proceedings conducted under the commission's rules
  or this chapter [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 12.  Section 1151.102, Occupations Code, is amended
  to read as follows:
         Sec. 1151.102.  GENERAL RULEMAKING AUTHORITY. The
  commission [board] may adopt and enforce rules necessary for the
  performance of the department's [board's] duties.
         SECTION 13.  Section 1151.103, Occupations Code, is amended
  to read as follows:
         Sec. 1151.103.  ESTABLISHMENT OF PROFESSIONAL STANDARDS.
  The commission shall [board may] establish standards of
  professional practice, conduct, education, and ethics for
  appraisers, assessors, and collectors consistent with the purposes
  and intent of this chapter.
         SECTION 14.  Section 1151.104, Occupations Code, is amended
  to read as follows:
         Sec. 1151.104.  ENFORCEMENT OF CHAPTER. The department
  [board] may ensure strict compliance with and enforce this chapter.
         SECTION 15.  Section 1151.106(a), Occupations Code, is
  amended to read as follows:
         (a)  The commission [board] by rule shall:
               (1)  adopt a classification system for registrants; and
               (2)  establish minimum requirements for each
  classification.
         SECTION 16.  Section 1151.107(a), Occupations Code, is
  amended to read as follows:
         (a)  The department [board] shall maintain a roster of
  registrants that includes each registrant's name, place of
  employment, and classification.
         SECTION 17.  Section 1151.108, Occupations Code, is amended
  to read as follows:
         Sec. 1151.108.  COMMITTEE DUTIES. The committee shall:
               (1)  recommend to the commission rules and standards
  regarding technical issues relating to tax professionals;
               (2)  provide advice to the commission regarding
  continuing education courses and curricula for registrants;
               (3)  provide advice to the commission regarding the
  contents of any examination required by the commission under this
  chapter; and
               (4)  educate, and respond to questions from, the
  commission and the department regarding issues affecting tax
  professionals. [MONEY RECEIVED BY BOARD. The board shall receive
  and account for all money derived under this chapter.]
         SECTION 18.  Section 1151.151, Occupations Code, is amended
  to read as follows:
         Sec. 1151.151.  REGISTRATION REQUIRED; EXEMPTION. (a) The
  following persons must register with the department [board]:
               (1)  the chief appraiser of an appraisal district, an
  appraisal supervisor or assistant, a property tax appraiser, an
  appraisal engineer, and any other person authorized to render
  judgment on, recommend, or certify an appraised value to the
  appraisal review board of an appraisal district;
               (2)  a person who engages in appraisal of property for
  ad valorem tax purposes for an appraisal district or a taxing unit;
               (3)  an assessor-collector, a collector, or another
  person designated by a governing body as the chief administrator of
  the taxing unit's assessment functions, collection functions, or
  both; and
               (4)  a person who performs assessment or collection
  functions for a taxing unit and is required to register by the chief
  administrator of the unit's tax office.
         (b)  A county assessor-collector is not required to register
  with the department [board] if the county, 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 19.  Section 1151.153, Occupations Code, is amended
  to read as follows:
         Sec. 1151.153.  REGISTRATION APPLICATION.  (a)  An
  application for registration must be made on the printed form
  provided by the department [board]. In prescribing the contents of
  an application form, the commission [board] shall ensure that the
  form requires information sufficient to properly classify the
  applicant.
         (b)  Each application form the department [board] provides
  must be accompanied by the code of ethics.
         SECTION 20.  Section 1151.154, Occupations Code, is amended
  to read as follows:
         Sec. 1151.154.  SUBMISSION OF APPLICATION.  [(a)]  An
  initial application for registration must be accompanied by:
               (1)  a nonrefundable [$50] processing fee; and
               (2)  a nonrefundable registration [the] fee [required
  by Section 1151.158].
         SECTION 21.  Sections 1151.155(a) and (b), Occupations Code,
  are amended to read as follows:
         (a)  The department [board] shall act on an application for
  registration not later than the 30th day after the date the
  application is received.
         (b)  The department [board] shall:
               (1)  classify and register each applicant the
  department [board] approves; and
               (2)  notify the registrant of the requirements for:
                     (A)  maintenance of the registrant's current
  registration; and
                     (B)  professional certification by the department
  [board].
         SECTION 22.  Section 1151.156, Occupations Code, is amended
  to read as follows:
         Sec. 1151.156.  DISCRIMINATION PROHIBITED. The department
  [board] may not refuse to register an applicant because of the race,
  color, disability [creed], sex, religion, age, or national [ethnic]
  origin of the applicant.
         SECTION 23.  Section 1151.157(a), Occupations Code, is
  amended to read as follows:
         (a)  The department [board] shall issue an identification
  card to each person registered under this chapter. While on
  official duty, the registrant shall have the identification card in
  the registrant's possession.
         SECTION 24.  Section 1151.158, Occupations Code, is amended
  to read as follows:
         Sec. 1151.158.  ANNUAL FEE; EXPIRATION AND RENEWAL OF
  REGISTRATION.  (a)  Except as otherwise provided by the commission,
  a [A] registration under this chapter is valid for one year [expires
  on December 31] and must be renewed annually. A registrant must pay
  an annual fee [of not less than $45 or more than $75].  The
  commission by rule may adopt a system under which registrations
  expire on various dates during the year.
         (b)  The department shall notify a registrant under this
  chapter of the impending expiration of the registrant's
  registration as provided by Section 51.401(f). [On or before
  December 1 of each year, the board shall:
               [(1)     establish the amount of the renewal fee for the
  following year; and
               [(2)     mail a renewal notice to each person registered
  under this chapter.]
         SECTION 25.  Section 1151.1581, Occupations Code, is amended
  to read as follows:
         Sec. 1151.1581.  CONTINUING EDUCATION. (a) The
  commission [board] shall recognize, prepare, or administer
  continuing education programs for registrants under this chapter
  [its license holders].
         (b)  The comptroller must review and approve all continuing
  education programs for registrants.
         (c)  A registrant [license holder] must participate in the
  programs to the extent required by the department [board] to keep
  the person's certificate of registration [license].
         (d)  The commission may set fees for continuing education
  courses and providers of continuing education courses in amounts
  reasonable and necessary to cover the department's costs in
  administering the department's duties under this section.
         (e)  The comptroller may set fees for continuing education
  courses and providers of continuing  education courses in amounts
  reasonable and necessary to cover the comptroller's costs in
  administering the comptroller's duties under this section.
         SECTION 26.  Sections 1151.160(a) and (b), Occupations Code,
  are amended to read as follows:
         (a)  The commission [board] by rule shall adopt minimum
  requirements for the certification of registrants. The
  requirements for certification of an employee of a taxing unit's
  tax office must emphasize[, but are not limited to,] the areas of
  responsibility of the registrant in performing the registrant's
  duties for the taxing unit.
         (b)  "Registered professional appraiser" is the highest
  level of certification established by the commission [board] for a
  person engaged in appraisal. "Registered Texas assessor" is the
  highest level of certification established by the commission
  [board] for a person engaged in assessment. "Registered Texas
  collector" is the highest level of certification established by the
  commission [board] for a person engaged in collection.
         SECTION 27.  Section 1151.161, Occupations Code, is amended
  to read as follows:
         Sec. 1151.161.  EXAMINATION FOR CERTIFICATION; APPLICATION;
  FEE.  (a)  The commission [board] by rule shall [may] require a
  registrant to pass one or more examinations to be certified. The
  commission [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].
         (b)  An applicant for examination under this section must
  apply to take the examination in the manner prescribed by the
  department [file an application with the board on a printed form
  provided by the board.   In prescribing the contents of the form, the
  board shall ensure that the form requires information sufficient to
  determine the applicant's current classification].
         (c)  The department may accept, develop, or contract for the
  examinations required by this section, including the
  administration of the examinations.  The comptroller must approve
  the content of an examination accepted, developed, or contracted
  for by the department.  The department may require a third-party
  vendor to collect a fee associated with the examination directly
  from examinees. [The application for examination must be:
               [(1)     filed with the board not later than the 14th day
  before the examination date; and
               [(2)     accompanied by a nonrefundable fee in the amount
  set by the board.]
         SECTION 28.  Section 1151.162, Occupations Code, is amended
  to read as follows:
         Sec. 1151.162.  RULES RELATING TO RECERTIFICATION AND
  SPECIALIZATION. The commission [board] may adopt rules:
               (1)  regarding recertification to ensure that each
  person certified under this chapter who is engaged in appraisal,
  assessment, or collection is registered and professionally
  competent; and
               (2)  establishing specialized classifications,
  designations, and requirements as necessary to accomplish the
  purposes of this chapter, including maintaining high standards of
  professional practice in all phases of property taxation.
         SECTION 29.  Section 1151.163, Occupations Code, is amended
  to read as follows:
         Sec. 1151.163.  REGISTRATION [LICENSE] BY ENDORSEMENT. The
  department [board] may waive any prerequisite to obtaining a
  certificate of registration [license] for an applicant after
  reviewing the applicant's credentials and determining that the
  applicant holds a license or certificate of registration issued by
  another jurisdiction that has [licensing] requirements
  substantially equivalent to those of this state.
         SECTION 30.  Sections 1151.164(a) and (b), Occupations Code,
  are amended to read as follows:
         (a)  The department [board] shall implement a training
  program for newly appointed chief appraisers and shall prescribe
  the curriculum for the training program as provided by this
  section.
         (b)  The training program must provide the appointee with
  information regarding:
               (1)  this chapter;
               (2)  the programs operated by the department [board];
               (3)  the role and functions of the department [board];
               (4)  the rules of the commission [board], with an
  emphasis on the rules that relate to ethical behavior;
               (5)  the role and functions of the chief appraiser, the
  appraisal district board of directors, and the appraisal review
  board;
               (6)  the importance of maintaining the independence of
  an appraisal office from political pressure;
               (7)  the importance of prompt and courteous treatment
  of the public;
               (8)  the finance and budgeting requirements for an
  appraisal district, including appropriate controls to ensure that
  expenditures are proper; and
               (9)  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;
                     (D)  other laws relating to public officials,
  including conflict-of-interest laws; and
                     (E)  the standards of ethics imposed by the
  Uniform Standards of Professional Appraisal Practice.
         SECTION 31.  Section 1151.202, Occupations Code, is amended
  to read as follows:
         Sec. 1151.202.  DENIAL OF REGISTRATION; DISCIPLINARY
  ACTION. (a) The department [board] may deny an application for[,
  suspend, or revoke the] registration of or take other disciplinary
  action as described by Chapter 51 against a person who violates this
  chapter or a commission [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 commission [board] by rule shall adopt written
  guidelines to ensure that denials of registration under this
  section and other disciplinary actions under Chapter 51 [probation
  and the issuance of reprimands] are administered consistently.
         SECTION 32.  Section 1151.204, Occupations Code, is amended
  to read as follows:
         Sec. 1151.204.  DISMISSAL OF COMPLAINT RELATING TO APPRAISED
  VALUE.  The department [board] may dismiss a complaint without
  conducting a hearing if:
               (1)  the complaint challenges only [involves a
  disagreement on] the appraised value of a property and does not
  challenge the validity or application of any other law; and
               (2)  the disagreement has not been resolved in the
  complainant's favor by an appraisal review board or court.
         SECTION 33.  Sections 1151.205(a) and (b), Occupations Code,
  are amended to read as follows:
         (a)  The department [board] may request and, if necessary,
  compel by subpoena:
               (1)  the attendance of witnesses for examination under
  oath; and
               (2)  the production of records, documents, and other
  evidence relevant to the investigation of an alleged violation of
  this chapter or a commission rule for inspection and copying.
         (b)  If a person does not comply with the subpoena, the
  department [board], acting through the attorney general, may file
  suit to enforce the subpoena in a district court in Travis County or
  in the county in which a hearing conducted by the department [board]
  may be held.
         SECTION 34.  Section 1151.251(a), Occupations Code, is
  amended to read as follows:
         (a) A person commits an offense if the person does not
  register with the department [board] as required by Section
  1151.151.
         SECTION 35.  Section 1151.252(a), Occupations Code, is
  amended to read as follows:
         (a)  A person commits an offense if the person performs an
  appraisal, assessment, or collection function while the person's
  registration or certification with the department [board] is not
  active [revoked or suspended].
         SECTION 36.  Section 1151.253, Occupations Code, is amended
  to read as follows:
         Sec. 1151.253.  COMPLAINT OF VIOLATION. A person may file a
  complaint with the department [board] concerning a violation of
  this chapter or a rule adopted by the commission under this chapter 
  [Section 1151.251 or 1151.252].
         SECTION 37.  Section 1152.103, Occupations Code, is amended
  to read as follows:
         Sec. 1152.103.  MEMBERSHIP RESTRICTIONS. A person is not
  eligible for appointment as a member of the council if the person
  is:
               (1)  required to register with the secretary of state
  under Chapter 305, Government Code;
               (2)  required to register with the department [Board of
  Tax Professional Examiners] under Chapter 1151; or
               (3)  exempt from the registration requirements imposed
  by this chapter, except as provided by Section 1152.102.
         SECTION 38.  Section 411.122(d), Government Code, is amended
  to read as follows:
         (d)  The following state agencies are subject to this
  section:
               (1)  Texas Appraiser Licensing and Certification
  Board;
               (2)  Texas Board of Architectural Examiners;
               (3)  Texas Board of Chiropractic Examiners;
               (4)  State Board of Dental Examiners;
               (5)  Texas Board of Professional Engineers;
               (6)  Texas Funeral Service Commission;
               (7)  Texas Board of Professional Geoscientists;
               (8)  Department of State Health Services, except as
  provided by Section 411.110, and agencies attached to the
  department, including:
                     (A)  Texas State Board of Examiners of Dietitians;
                     (B)  Texas State Board of Examiners of Marriage
  and Family Therapists;
                     (C)  Midwifery Board;
                     (D)  Texas State Perfusionist Advisory Committee
  [Board of Examiners of Perfusionists];
                     (E)  Texas State Board of Examiners of
  Professional Counselors;
                     (F)  Texas State Board of Social Worker Examiners;
                     (G)  State Board of Examiners for Speech-Language
  Pathology and Audiology;
                     (H)  Advisory Board of Athletic Trainers;
                     (I)  State Committee of Examiners in the Fitting
  and Dispensing of Hearing Instruments;
                     (J)  Texas Board of Licensure for Professional
  Medical Physicists; and
                     (K)  Texas Board of Orthotics and Prosthetics;
               (9)  Texas Board of Professional Land Surveying;
               (10)  Texas Department of Licensing and Regulation,
  except as provided by Section 411.093;
               (11)  Texas Commission on Environmental Quality;
               (12)  Texas Board of Occupational Therapy Examiners;
               (13)  Texas Optometry Board;
               (14)  Texas State Board of Pharmacy;
               (15)  Texas Board of Physical Therapy Examiners;
               (16)  Texas State Board of Plumbing Examiners;
               (17)  Texas State Board of Podiatric Medical Examiners;
               (18)  Polygraph Examiners Board;
               (19)  Texas State Board of Examiners of Psychologists;
               (20)  Texas Real Estate Commission;
               (21)  [Board of Tax Professional Examiners;
               [(22)]  Texas Department of Transportation;
               (22) [(23)]  State Board of Veterinary Medical
  Examiners;
               (23) [(24)]  Texas Department of Housing and Community
  Affairs;
               (24) [(25)]  secretary of state;
               (25) [(26)]  state fire marshal;
               (26) [(27)]  Texas Education Agency; and
               (27) [(28)]  Department of Agriculture.
         SECTION 39.  Section 2054.352(a), Government Code, is
  amended to read as follows:
         (a)  The following licensing entities shall participate in
  the system established under Section 2054.353:
               (1)  Texas Board of Chiropractic Examiners;
               (2)  Court Reporters Certification Board;
               (3)  State Board of Dental Examiners;
               (4)  Texas Funeral Service Commission;
               (5)  Texas Board of Professional Land Surveying;
               (6)  Texas Medical Board;
               (7)  Texas Board of Nursing;
               (8)  Texas Optometry Board;
               (9)  Department of Agriculture, for licenses issued
  under Chapter 1951, Occupations Code;
               (10)  Texas State Board of Pharmacy;
               (11)  Executive Council of Physical Therapy and
  Occupational Therapy Examiners;
               (12)  Texas State Board of Plumbing Examiners;
               (13)  Texas State Board of Podiatric Medical Examiners;
               (14)  [Board of Tax Professional Examiners;
               [(15)]  Polygraph Examiners Board;
               (15) [(16)]  Texas State Board of Examiners of
  Psychologists;
               (16) [(17)]  State Board of Veterinary Medical
  Examiners;
               (17) [(18)]  Texas Real Estate Commission;
               (18) [(19)]  Texas Appraiser Licensing and
  Certification Board;
               (19) [(20)]  Texas Department of Licensing and
  Regulation;
               (20) [(21)]  Texas State Board of Public Accountancy;
               (21) [(22)]  State Board for Educator Certification;
               (22) [(23)]  Texas Board of Professional Engineers;
               (23) [(24)]  Department of State Health Services;
               (24) [(25)]  Texas Board of Architectural Examiners;
               (25) [(26)]  Texas Racing Commission;
               (26) [(27)]  Commission on Law Enforcement Officer
  Standards and Education; and
               (27) [(28)]  Texas Private Security Board.
         SECTION 40.  Section 5.04, Tax Code, is amended to read as
  follows:
         Sec. 5.04.  TRAINING AND EDUCATION OF APPRAISERS. (a) The
  comptroller shall enter into a memorandum of understanding [consult
  and cooperate] with the Texas Department of Licensing and
  Regulation [Board of Tax Professional Examiners] or any successor
  agency responsible for certifying tax professionals in this state
  in setting standards for and approving curricula and materials for
  use in training and educating appraisers and assessor-collectors,
  and the comptroller may contract or enter into a memorandum of
  understanding [cooperate with the board or] with other public
  agencies, educational institutions, or private organizations in
  sponsoring courses of instruction and training programs.
         (b)  An appraisal district shall reimburse an employee of the
  appraisal office for all actual and necessary expenses, tuition and
  other fees, and costs of materials incurred in attending, with
  approval of the chief appraiser, a course or training program
  sponsored or approved by the Texas Department of Licensing and
  Regulation [Board of Tax Professional Examiners].
         SECTION 41.  The following statutes are repealed:
               (1)  Section 1151.002(4), Occupations Code;
               (2)  Section 1151.003, Occupations Code;
               (3)  Section 1151.053, Occupations Code;
               (4)  Section 1151.054, Occupations Code;
               (5)  Section 1151.055(b), Occupations Code;
               (6)  Section 1151.056, Occupations Code;
               (7)  Section 1151.057, Occupations Code;
               (8)  Subchapter B-1, Chapter 1151, Occupations Code;
               (9)  Section 1151.1021, Occupations Code;
               (10)  Section 1151.105, Occupations Code;
               (11)  Section 1151.109, Occupations Code;
               (12)  Section 1151.110, Occupations Code;
               (13)  Subchapter C-1, Chapter 1151, Occupations Code;
               (14)  Section 1151.155(c), Occupations Code;
               (15)  Section 1151.159, Occupations Code;
               (16)  Section 1151.1611, Occupations Code;
               (17)  Section 1151.164(c), Occupations Code;
               (18)  Section 1151.201, Occupations Code;
               (19)  Section 1151.2025, Occupations Code; and
               (20)  Section 1151.203, Occupations Code.
         SECTION 42.  (a)  As soon as possible after the effective
  date of this Act, the presiding officer of the Texas Commission of
  Licensing and Regulation shall appoint the members of the Texas Tax
  Professional Advisory Committee in accordance with Chapter 1151,
  Occupations Code, as amended by this Act. In making the initial
  appointments, the presiding officer shall designate two members for
  terms expiring March 1, 2011, two members for terms expiring March
  1, 2013, and three members for terms expiring March 1, 2015.
         (b)  Section 1151.1581, Occupations Code, as amended by this
  Act, applies only to continuing education that must be completed by
  a registrant on or after June 1, 2010.  A registrant may comply with
  the continuing education requirements under Chapter 1151,
  Occupations Code, before that date by complying with the
  requirements in effect immediately before the effective date of
  this Act, and the former law is continued in effect for that
  purpose.
         SECTION 43.  (a) The Board of Tax Professional Examiners is
  abolished but continues in existence until March 1, 2010, for the
  sole purpose of transferring obligations, property, full-time
  equivalent positions, rights, powers, and duties to the Texas
  Department of Licensing and Regulation. The department assumes all
  of the obligations, property, full-time equivalent positions,
  rights, powers, and duties of the board, as it exists immediately
  before the effective date of this Act. All unexpended funds
  appropriated to the board are transferred to the department. The
  transfer of the obligations, property, full-time equivalent
  positions, rights, powers, and duties of the board to the
  department must be completed not later than March 1, 2010.
         (b)  All rules of the Board of Tax Professional Examiners are
  continued in effect as rules of the Texas Commission of Licensing
  and Regulation until superseded by a rule of the commission. A
  certificate issued by the board is continued in effect as provided
  by the law in effect immediately before the effective date of this
  Act. A complaint, investigation, contested case, or other
  proceeding pending on the effective date of this Act is continued
  without change in status after the effective date of this Act. An
  activity conducted by the board is considered to be an activity
  conducted by the Texas Department of Licensing and Regulation.
         (c)  A reference in another law or an administrative rule to
  the Board of Tax Professional Examiners means the Texas Department
  of Licensing and Regulation.
         SECTION 44.  (a)  The Board of Tax Professional Examiners, in
  cooperation with and at the direction of the Texas Department of
  Licensing and Regulation, shall complete all necessary computer
  programming and other tasks to ensure that the agency numbers
  assigned by the comptroller of public accounts to the board and the
  department are not necessary for any fiscal year after 2009, except
  to complete earlier fiscal year revenue and expenditure
  transactions and reporting. The number assigned by the comptroller
  of public accounts to the Texas Department of Licensing and
  Regulation shall be used to record transactions related to the
  regulation of tax professionals beginning in fiscal year 2010.
         (b)  Not later than July 1, 2009, the Board of Tax
  Professional Examiners shall request that the comptroller of public
  accounts grant the Texas Department of Licensing and Regulation
  inquiry-only security access to the uniform statewide accounting
  system, the state property accounting system, the uniform statewide
  payroll system, and the human resources information system for the
  board. The Texas Department of Licensing and Regulation and the
  comptroller of public accounts may coordinate implementation of
  this subsection.
         (c)  Not later than July 15, 2009, the Texas Department of
  Licensing and Regulation shall provide to the Board of Tax
  Professional Examiners detailed information regarding the board's
  responsibilities under Subsection (a) of this section.
         SECTION 45.  (a)  Except as provided by Subsection (b) of
  this section, this Act takes effect September 1, 2009.
         (b)  Section 44 of this Act takes effect immediately if this
  Act receives a vote of two-thirds of all the members elected to each
  house, as provided by Section 39, Article III, Texas Constitution.  
  If this Act does not receive the vote necessary for immediate
  effect, Section 44 of this Act takes effect September 1, 2009.