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A BILL TO BE ENTITLED
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AN ACT
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relating to auxiliary members 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. Subchapter C, Chapter 6, Tax Code, is amended by |
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adding Section 6.414 to read as follows: |
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Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS IN |
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CERTAIN COUNTIES. (a) This section applies only to an appraisal |
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district established in a county with a population of 3.3 million or |
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more. |
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(b) The board of directors of an appraisal district by |
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resolution of a majority of the members may provide for a number of |
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auxiliary appraisal review board members that the board considers |
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appropriate to hear taxpayer protests before the appraisal review |
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board and to assist the board in performing its duties. |
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(c) An auxiliary board member is appointed in the same |
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manner and for the same term as an appraisal review board member |
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under Section 6.41 and is subject to the same eligibility |
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requirements and restrictions as a board member under Sections |
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6.41, 6.411, 6.412, and 6.413. |
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(d) An auxiliary board member may attend meetings of the |
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appraisal review board but may not vote in a determination made by |
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the board or serve as chairman or secretary of the board. An |
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auxiliary board member is not included in determining what |
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constitutes a quorum of the board or whether a quorum is present at |
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any meeting of the board. |
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(e) An auxiliary board member may hear taxpayer protests |
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before the appraisal review board. If one or more auxiliary board |
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members sit on a panel established under Section 41.45 to conduct a |
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protest hearing, the number of regular appraisal review board |
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members required by that section to constitute the panel is reduced |
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by the number of auxiliary board members sitting. An auxiliary |
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board member sitting on a panel is considered a regular board member |
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for all purposes related to the conduct of the hearing. |
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(f) An auxiliary board member is entitled to make a |
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recommendation to the appraisal review board regarding a protest |
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heard by the member but is not entitled to vote on the determination |
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of the protest by the board. |
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(g) An auxiliary board member is entitled to compensation as |
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provided by the appraisal district budget and is not entitled to a |
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per diem or reimbursement of expenses under Section 6.42(c). |
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(h) Except as provided by this section, in this title, |
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"appraisal review board member" includes an auxiliary appraisal |
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review board member. |
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SECTION 2. Section 6.412(f), Tax Code, is amended to read |
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as follows: |
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(f) In this section, a reference to an auxiliary board |
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member includes [means] an appraisal review board auxiliary member |
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appointed under Section 6.411, as that law existed before January |
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1, 2002. |
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SECTION 3. Section 6.414, Tax Code, as added by this Act, |
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applies only to the appointment of an auxiliary member of an |
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appraisal review board for a term beginning on or after January 1, |
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2012. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |