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A BILL TO BE ENTITLED
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AN ACT
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relating to certain prohibited acts by registered property tax |
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consultants. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 1152, Occupations Code, is amended by |
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adding Subchapter E-1 to read as follows: |
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SUBCHAPTER E-1. PROHIBITED ACTS |
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Sec. 1152.231. GENERAL PROHIBITED ACTS. (a) A person |
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required to register under this chapter may not appear at an |
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appraisal review board hearing acting under a registered senior |
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property tax consultant unless the property tax consultant has, for |
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at least the two years preceding the date of the hearing: |
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(1) been engaged and employed on a full-time basis as a |
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property tax consultant; |
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(2) performed property tax consultant related |
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services as an employee of a property owner; or |
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(3) performed appraisal services under a registration |
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under Chapter 1151. |
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(b) A person required to register under this chapter may not |
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mail or provide on an Internet website, as part of a public |
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solicitation of business, a retainer agreement or fee agreement. |
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(c) A person required to register under this chapter may not |
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serve as a registered senior property tax consultant for more than |
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10 registered property tax consultants. |
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(d) A person required to register under this chapter may not |
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sign a request for arbitration, or make an arbitration deposit on |
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behalf of a property owner, under Section 41A.03, Tax Code. |
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(e) A person required to register under this chapter may not |
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file a protest under Chapter 41, Tax Code, without the written |
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approval of the property owner. |
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(f) A person required to register under this chapter may not |
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be a party to, or benefit from, the forgery, alteration, or changing |
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of an agent appointment, exemption application, protest, or other |
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legal document that is filed with or presented to an appraisal |
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district, an appraisal review board, or a taxing unit. |
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(g) A person required to register under this chapter may not |
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file a motion or protest concerning residential property on behalf |
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of a person who the registrant does not represent unless: |
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(1) the registrant has written authorization by |
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e-mail, facsimile, letter, or any other written medium from: |
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(A) that person; or |
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(B) another person, other than the agent or the |
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firm that employs the agent, who is authorized by the person to |
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designate agents under Section 1.111, Tax Code, at the time the |
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motion or protest is filed; and |
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(2) the registrant retains a copy of the person's |
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written authorization, for inspection by the department on request, |
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until at least the second anniversary of the date of the |
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representation. |
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Sec. 1152.232. PROHIBITED ACTS: SOLICITATION OF BUSINESS |
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AND ADVERTISING. (a) Unless the recipient of the communication is |
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another registrant, or has a family, close personal, or prior |
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professional relationship with the registrant, a person required to |
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register under this chapter may not solicit professional employment |
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from a prospective client in a written, recorded, or electronic |
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communication without including the words "advertising material" |
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on the outside envelope, if any, and at the beginning and ending of |
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any recorded or electronic communication. |
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(b) A person required to register under this chapter may |
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not, in a public solicitation for business: |
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(1) offer economic incentives based on the success or |
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lack of success of the representation; or |
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(2) represent that the fee for services rendered |
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includes the hiring of legal services. |
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(c) A person required to register under this chapter may |
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not, as part of a solicitation for professional employment from a |
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prospective client who has not affirmatively indicated an interest |
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in receiving solicitations from the registrant, provide any |
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analysis or characterization of the appraisal or level of taxation |
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of the person's property unless the registrant: |
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(1) has conducted an appraisal of the property in |
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compliance with the Uniform Standards of Professional Appraisal |
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Practice, as applicable to the year to which the appraisal applies; |
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(2) certifies in the communication that the appraisal |
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was conducted as provided by Subdivision (1); and |
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(3) maintains a copy of the communication, the |
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appraisal, and the certification for inspection by the department |
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for at least two years. |
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(d) A person required to register under this chapter may not |
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solicit a property tax consulting assignment by assuring a specific |
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outcome. |
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Sec. 1152.233. PROHIBITED ACTS: USE OF INTERNET WEBSITE. |
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(a) A person required to register under this chapter may not |
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maintain an Internet website for any purpose associated with the |
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provision of tax consulting services by the registrant that has a |
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domain name or other Internet address that implies that the website |
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is a government website. |
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(b) A person required to register under this chapter may not |
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use or maintain an Internet website for the purpose of soliciting |
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clients if the website does not identify the registrant prominently |
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on the home page of the website. |
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Sec. 1152.234. PROHIBITED ACTS: CERTAIN LEGAL ACTIONS. (a) |
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A person required to register under this chapter may not: |
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(1) engage the services of an attorney for purposes of |
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filing an appeal under Chapter 42, Tax Code, without the prior |
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written consent of the client; or |
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(2) pay, offer to pay, contract to pay, or advance the |
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payment of a filing fee for purposes of filing an appeal under |
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Chapter 42, Tax Code. |
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(b) A person required to register under this chapter may not |
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appear as a designated expert witness in an appeal under Chapter 42, |
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Tax Code, in which a remedy under Section 42.26, Tax Code, is sought |
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if the person or the person's employer represented the owner of the |
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property that is the subject of the appeal at the protest before the |
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appraisal review board, unless the property tax consultant: |
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(1) is registered under Chapter 1151 as an appraiser; |
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and |
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(2) holds an industry-recognized national appraisal |
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designation. |
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(c) A person required to register under this chapter may |
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not: |
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(1) solicit a client for an attorney for the purpose of |
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filing an appeal under Chapter 42, Tax Code, in a manner that |
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results in compensation to the property tax consultant; or |
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(2) recommend an attorney for the purpose of filing an |
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appeal under Chapter 42, Tax Code, if the property tax consultant |
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receives compensation in connection with the appeal. |
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SECTION 2. This Act takes effect September 1, 2009. |