| |
| |
| |
|
|
AN ACT
|
|
|
relating to auxiliary members of an appraisal review board. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter C, Chapter 6, Tax Code, is amended by |
|
|
adding Section 6.414 to read as follows: |
|
|
Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a) |
|
|
The board of directors of an appraisal district by resolution of a |
|
|
majority of the members may provide for a number of auxiliary |
|
|
appraisal review board members that the board considers appropriate |
|
|
to hear taxpayer protests before the appraisal review board and to |
|
|
assist the board in performing its duties. |
|
|
(b) An auxiliary board member is appointed in the same |
|
|
manner and for the same term as an appraisal review board member |
|
|
under Section 6.41 and is subject to the same eligibility |
|
|
requirements and restrictions as a board member under Sections |
|
|
6.41, 6.411, 6.412, and 6.413. |
|
|
(c) An auxiliary board member may attend meetings of the |
|
|
appraisal review board but may not vote in a determination made by |
|
|
the board or serve as chairman or secretary of the board. An |
|
|
auxiliary board member is not included in determining what |
|
|
constitutes a quorum of the board or whether a quorum is present at |
|
|
any meeting of the board. |
|
|
(d) An auxiliary board member may hear taxpayer protests |
|
|
before the appraisal review board. If one or more auxiliary board |
|
|
members sit on a panel established under Section 41.45 to conduct a |
|
|
protest hearing, the number of regular appraisal review board |
|
|
members required by that section to constitute the panel is reduced |
|
|
by the number of auxiliary board members sitting. An auxiliary |
|
|
board member sitting on a panel is considered a regular board member |
|
|
for all purposes related to the conduct of the hearing. |
|
|
(e) An auxiliary board member is entitled to make a |
|
|
recommendation to the appraisal review board regarding a protest |
|
|
heard by the member but is not entitled to vote on the determination |
|
|
of the protest by the board. |
|
|
(f) An auxiliary board member is entitled to compensation as |
|
|
provided by the appraisal district budget and is not entitled to a |
|
|
per diem or reimbursement of expenses under Section 6.42(c). |
|
|
(g) Except as provided by this section, in this title, |
|
|
"appraisal review board member" includes an auxiliary appraisal |
|
|
review board member. |
|
|
SECTION 2. Section 6.412(f), Tax Code, is amended to read |
|
|
as follows: |
|
|
(f) In this section, a reference to an auxiliary board |
|
|
member includes [means] an appraisal review board auxiliary member |
|
|
appointed under Section 6.411, as that law existed before January |
|
|
1, 2002. |
|
|
SECTION 3. Section 6.414, Tax Code, as added by this Act, |
|
|
applies only to the appointment of an auxiliary member of an |
|
|
appraisal review board for a term beginning on or after January 1, |
|
|
2012. |
|
|
SECTION 4. This Act takes effect immediately if it 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, this |
|
|
Act takes effect September 1, 2011. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 896 was passed by the House on April |
|
|
20, 2011, by the following vote: Yeas 145, Nays 1, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 896 was passed by the Senate on May |
|
|
25, 2011, by the following vote: Yeas 31, Nays 0 |
|
|
. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |