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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration of appraisal districts and the |
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appraisal of property for ad valorem tax purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 5, Tax Code, is amended by adding Section |
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5.071 to read as follows: |
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Sec. 5.071. REGISTRY OF CERTIFIED SOFTWARE. (a) The |
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comptroller shall maintain a registry listing software certified by |
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the comptroller for use in the appraisal of property for tax |
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purposes or the assessment or collection of taxes under this title. |
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(b) To be certified under this section, software must meet |
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uniform standards prescribed by the comptroller. |
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(c) Each appraisal district, assessor, and collector shall |
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use appropriate software listed in the registry in connection with |
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the appraisal of property for tax purposes or the assessment or |
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collection of taxes by the district, assessor, or collector. |
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(d) The comptroller shall adopt rules necessary to |
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administer this section. |
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SECTION 2. Section 5.12(b), Tax Code, is amended to read as |
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follows: |
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(b) At the written request of the governing bodies of a |
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majority of the taxing units participating in an appraisal district |
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[or of a majority of the taxing units entitled to vote on the |
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appointment of appraisal district directors], the comptroller
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shall audit the performance of the appraisal district. The |
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governing bodies may request a general audit of the performance of |
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the appraisal district or may request an audit of only one or more |
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particular duties, practices, functions, departments, or other |
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appraisal district matters. |
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SECTION 3. Section 5.13(h), Tax Code, is amended to read as |
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follows: |
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(h) At any time after the request for an audit is made, the |
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comptroller may discontinue the audit in whole or in part if |
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requested to do so by: |
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(1) the governing bodies of a majority of the taxing |
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units participating in the district, if the audit was requested by a |
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majority of those units; or |
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(2) [the governing bodies of a majority of the taxing |
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units entitled to vote on the appointment of appraisal district |
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directors, if the audit was requested by a majority of those units; |
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or |
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[(3)] if the audit was requested under Section 5.12(c)
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[of this code], by the taxpayers who requested the audit.
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SECTION 4. Section 6.03, Tax Code, is amended by amending |
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Subsections (a), (b), (c), (k), and (l) and adding Subsections |
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(a-1), (a-2), and (l-1) to read as follows: |
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(a) The appraisal district is governed by a board of seven
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directors. Two directors are elected at the general election for |
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state and county officers by the voters of the county for which the |
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district is established, and five [Five] directors are appointed by
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the taxing units that participate in the district as provided by |
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this section. |
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(a-1) If the county assessor-collector is not appointed to
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the board of directors, the county assessor-collector serves as a
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nonvoting director. The county assessor-collector is ineligible to |
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serve if the board enters into a contract under Section 6.05(b) or |
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if the commissioners court of the county enters into a contract |
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under Section 6.24(b). |
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(a-2) To be eligible to serve on the board of directors, an
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individual, other than a county assessor-collector serving as a
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nonvoting director, must be a resident of the appraisal district
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and must have resided in the district for at least two years |
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immediately preceding the date the individual takes office. To be |
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eligible to be elected to the board, an individual must be a |
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resident of the county for which the district is established. An
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individual who is otherwise eligible to serve on the board as a |
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member appointed by the taxing units participating in the district
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is not ineligible because of membership on the governing body of a |
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taxing unit. An employee of a taxing unit that participates in the |
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district is not eligible to serve on the board as a member appointed |
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by the taxing units participating in the district unless the
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individual is also a member of the governing body or an elected |
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official of a taxing unit that participates in the district. |
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(b) Members of the board of directors, other than a county
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assessor-collector serving as a nonvoting director, serve two-year
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terms. The terms of directors elected at a general election begin |
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on January 1 of odd-numbered years. The terms of directors |
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appointed by the taxing units begin [beginning] on January 1 of
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even-numbered years. |
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(c) Members of the board of directors, other than a county
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assessor-collector serving as a nonvoting director and other than |
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the elected members, are appointed by vote of the governing bodies
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of the incorporated cities and towns, the school districts, and, if |
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entitled to vote, the conservation and reclamation districts that |
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participate in the district and of the county. A governing body may |
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cast all its votes for one candidate or distribute them among |
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candidates for any number of directorships. Conservation and |
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reclamation districts are not entitled to vote unless at least one |
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conservation and reclamation district in the district delivers to |
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the chief appraiser a written request to nominate and vote on the |
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board of directors by June 1 of each odd-numbered year. On receipt |
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of a request, the chief appraiser shall certify a list by June 15 of |
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all eligible conservation and reclamation districts that are |
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imposing taxes and that participate in the district. |
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(k) The governing body of each taxing unit entitled to vote |
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shall determine its vote by resolution and submit it to the chief |
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appraiser before December 15. The chief appraiser shall count the |
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votes, declare the five candidates who receive the largest |
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cumulative vote totals appointed [elected], and submit the results
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before December 31 to the governing body of each taxing unit in the |
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district and to the candidates. For purposes of determining the |
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number of votes received by the candidates, the candidate receiving |
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the most votes of the conservation and reclamation districts is |
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considered to have received all of the votes cast by conservation |
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and reclamation districts and the other candidates are considered |
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not to have received any votes of the conservation and reclamation |
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districts. The chief appraiser shall resolve a tie vote by any |
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method of chance. |
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(l) If a vacancy occurs in an appointive position on the
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board of directors, other than a vacancy in the position held by a
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county assessor-collector serving as a nonvoting director, each |
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taxing unit that is entitled to vote by this section may nominate by |
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resolution adopted by its governing body a candidate to fill the |
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vacancy. The unit shall submit the name of its nominee to the chief |
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appraiser within 45 days after notification from the board of |
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directors of the existence of the vacancy, and the chief appraiser |
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shall prepare and deliver to the board of directors within the next |
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five days a list of the nominees. The board of directors shall |
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appoint [elect] by majority vote of its members one of the nominees
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to fill the vacancy. |
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(l-1) If a vacancy occurs in an elective position on the |
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board of directors, the board of directors shall appoint by |
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majority vote of its members a person to fill the vacancy. A person |
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appointed to fill a vacancy in an elective position must have the |
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qualifications required of a director elected at a general |
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election. |
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SECTION 5. Section 6.031, Tax Code, is amended to read as |
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follows: |
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Sec. 6.031. CHANGES IN BOARD MEMBERSHIP [OR SELECTION].
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(a) The board of directors of an appraisal district, by resolution |
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adopted and delivered to each taxing unit participating in the |
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district before May [August] 15, may increase the number of members
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on the board of directors of the district to not more than 13 or[,]
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change the method or procedure for appointing the members appointed |
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by the taxing units participating in the district, or both, unless
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the governing body of a taxing unit that is entitled to vote on the |
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appointment of board members adopts a resolution opposing the |
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change in the method or procedure for appointing those members[,]
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and files it with the board of directors before June [September] 1.
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If a change in the method or procedure for appointing those members
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is rejected, the board shall notify, in writing, each taxing unit |
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participating in the district before June [September] 15.
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(b) The taxing units participating in an appraisal district |
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may increase the number of members on the board of directors of the |
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district to not more than 13 or[,] change the method or procedure
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for appointing the members appointed by the taxing units |
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participating in the district, or both, if the governing bodies of
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three-fourths of the taxing units that are entitled to vote on the |
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appointment of board members adopt resolutions providing for the |
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change. However, a change under this subsection in the method or |
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procedure for selecting members appointed by the taxing units |
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participating in the district is not valid if it reduces the voting
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entitlement of one or more taxing units that do not adopt a |
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resolution proposing it to less than a majority of the voting |
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entitlement under Section 6.03 [of this code] or if it reduces the
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voting entitlement of any taxing unit that does not adopt a |
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resolution proposing it to less than 50 percent of its voting |
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entitlement under Section 6.03 [of this code] and if that taxing
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unit's allocation of the budget is not reduced to the same |
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proportional percentage amount, or if it expands the types of |
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taxing units that are entitled to vote on appointment of board |
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members. |
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(c) An official copy of a resolution under Subsection (b)
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[this section] must be filed with the chief appraiser of the
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appraisal district after May [June] 30 and before August [October]
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1 [of a year in which board members are appointed] or the resolution
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is ineffective. |
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(d) Before August 15 [October 5 of each year in which board |
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members are appointed], the chief appraiser shall determine whether
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a sufficient number of eligible taxing units have filed valid |
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resolutions proposing a change under Subsection (b) for the change
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to take effect. The chief appraiser shall notify each taxing unit |
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participating in the district of each change that is adopted before |
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August 30 [October 10]. A change in the method or procedure for |
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selecting members appointed by the taxing units participating in |
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the district that is adopted takes effect on the date the chief |
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appraiser notifies the taxing units of the change. An increase in |
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the number of members of the board takes effect on January 1 of the |
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first year after the date the chief appraiser notifies the taxing |
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units of the increase. |
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(e) If the number of members of the board is increased under |
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this section, at least one-half of the number of new members shall |
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be elected to the board in the manner provided by Section 6.03. The |
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board of directors by majority vote of its members may increase the |
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number of members to be elected to more than the minimum number |
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required by this subsection. |
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(f) A change in [membership or] selection of the board |
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members appointed by the taxing units participating in the district
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made as provided by this section remains in effect until changed in |
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a manner provided by this section or rescinded by resolution of a |
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majority of the governing bodies that are entitled to vote on |
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appointment of board members under Section 6.03 [of this code].
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(g) [(f)] A provision of Section 6.03 [of this code] that is
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subject to change under this section but is not expressly changed by |
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resolution of a sufficient number of eligible taxing units remains |
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in effect. |
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(h) [(g)] For purposes of this section, the conservation
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and reclamation districts in an appraisal district are considered |
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to be entitled to vote on the appointment of appraisal district |
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directors if: |
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(1) a conservation and reclamation district has filed |
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a request to the chief appraiser to nominate and vote on directors |
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in the current year as provided by Section 6.03(c); or |
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(2) conservation and reclamation districts were |
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entitled to vote on the appointment of directors in the appraisal |
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district in the most recent year in which directors were appointed |
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under Section 6.03. |
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SECTION 6. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.032 to read as follows: |
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Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING |
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FEE. (a) Except as provided by this section, Chapter 144, Election |
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Code, applies to a candidate for an elective position on an |
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appraisal district board of directors. |
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(b) An application for a place on the ballot must be filed |
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with the county judge of the county for which the appraisal district |
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is established and be accompanied by either a filing fee of $200 or |
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a petition that contains at least 25 signatures of registered |
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voters of the county. |
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(c) A candidate's name may appear on the ballot only as an |
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independent candidate. |
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(d) A filing fee received under this section shall be |
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deposited in the county treasury to the credit of the county general |
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fund. |
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SECTION 7. Section 6.033, Tax Code, is amended to read as |
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follows: |
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Sec. 6.033. RECALL OF APPOINTED DIRECTOR. (a) The
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governing body of a taxing unit may call for the recall of a member |
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of the board of directors of an appraisal district appointed by the |
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taxing units participating in the district under Section 6.03 [of |
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this code] for whom the unit cast any of its votes in the
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appointment of the appointive board members. The call must be in
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the form of a resolution, be filed with the chief appraiser of the |
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appraisal district, and state that the unit is calling for the |
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recall of the member. If a resolution calling for the recall of a |
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board member is filed under this subsection, the chief appraiser, |
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not later than the 10th day after the date of filing, shall deliver |
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a written notice of the filing of the resolution and the date of its |
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filing to the presiding officer of the governing body of each taxing |
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unit entitled to vote in the appointment of board members. |
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(b) On or before the 30th day after the date on which a |
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resolution calling for the recall of a member of the board appointed |
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by the taxing units participating in the district is filed, the
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governing body of a taxing unit that cast any of its votes in the |
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appointment of the board for that member may vote to recall the |
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member by resolution submitted to the chief appraiser. Each taxing |
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unit is entitled to the same number of votes in the recall as it cast |
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for that member in the member's appointment to [of] the board. The
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governing body of the taxing unit calling for the recall may cast |
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its votes in favor of the recall in the same resolution in which it |
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called for the recall. |
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(c) Not later than the 10th day after the last day provided |
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by this section for voting in favor of the recall, the chief |
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appraiser shall count the votes cast in favor of the recall. If the |
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number of votes in favor of the recall equals or exceeds a majority |
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of the votes cast for the member in the member's appointment to [of]
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the board, the member is recalled and ceases to be a member of the |
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board. The chief appraiser shall immediately notify in writing the |
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presiding officer of the appraisal district board of directors and |
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of the governing body of each taxing unit that voted in the recall |
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election of the outcome of the recall election. If the presiding |
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officer of the appraisal district board of directors is the member |
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whose recall was voted on, the chief appraiser shall also notify the |
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secretary of the appraisal district board of directors of the |
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outcome of the recall election. |
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(d) If a vacancy occurs on the board of directors after the |
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recall of a member of the board under this section, the taxing units |
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that were entitled to vote in the recall election shall appoint a |
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new board member to the vacancy. Each taxing unit is entitled to
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the same number of votes as it originally cast to appoint the |
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recalled board member. Each taxing unit entitled to vote may |
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nominate one candidate by resolution adopted by its governing body. |
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The presiding officer of the governing body of the unit shall submit |
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the name of the unit's nominee to the chief appraiser on or before |
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the 30th day after the date it receives notification from the chief |
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appraiser of the result of the recall election. On or before the |
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15th day after the last day provided for a nomination to be |
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submitted, the chief appraiser shall prepare a ballot, listing the |
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candidates nominated alphabetically according to each candidate's |
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surname, and shall deliver a copy of the ballot to the presiding |
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officer of the governing body of each taxing unit that is entitled |
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to vote. On or before the 15th day after the date on which a taxing |
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unit's ballot is delivered, the governing body of the taxing unit |
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shall determine its vote by resolution and submit it to the chief |
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appraiser. On or before the 15th day after the last day on which a |
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taxing unit may vote, the chief appraiser shall count the votes, |
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declare the candidate who received the largest vote total |
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appointed, and submit the results to the presiding officer of the |
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governing body of the appraisal district and of each taxing unit in |
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the district and to the candidates. The chief appraiser shall |
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resolve a tie vote by any method of chance. |
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(e) If the members appointed by the taxing units |
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participating in the district to the board of directors of an
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appraisal district are [is] appointed by a method or procedure
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adopted under Section 6.031 [of this code], the governing bodies of
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the taxing units that voted for or otherwise participated in the |
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appointment of a member of the board may recall that member and |
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appoint a new member to the vacancy by any method adopted by |
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resolution of a majority of those governing bodies. If the |
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appointment was by election by the taxing units participating in |
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the district, the method of recall and of appointing a new member to
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the vacancy is not valid unless it provides that each taxing unit is |
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entitled to the same number of votes in the recall and in the |
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appointment to fill the vacancy as the unit [it] originally cast for
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the member being recalled. |
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SECTION 8. Sections 6.035(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) An individual is ineligible to serve on an appraisal |
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district board of directors or [and is disqualified from |
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employment] as chief appraiser if the individual:
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(1) is related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to an individual who is engaged in the business of |
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appraising property for compensation for use in proceedings under |
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this title or of representing property owners for compensation in |
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proceedings under this title in the appraisal district; or |
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(2) owns property on which delinquent taxes have been |
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owed to a taxing unit for more than 60 days after the date the |
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individual knew or should have known of the delinquency unless: |
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(A) the delinquent taxes and any penalties and |
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interest are being paid under an installment payment agreement |
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under Section 33.02; or |
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(B) a suit to collect the delinquent taxes is |
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deferred or abated under Section 33.06 or 33.065. |
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(b) A member of an appraisal district board of directors or |
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a chief appraiser commits an offense if the board member or chief |
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appraiser continues to hold office [or the chief appraiser remains |
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employed] knowing that an individual related within the second
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degree by consanguinity or affinity, as determined under Chapter |
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573, Government Code, to the board member or chief appraiser is |
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engaged in the business of appraising property for compensation for |
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use in proceedings under this title or of representing property |
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owners for compensation in proceedings under this title in the |
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appraisal district in which the member or chief appraiser serves
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[or the chief appraiser is employed]. An offense under this
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subsection is a Class B misdemeanor. |
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(d) An appraisal performed by a chief appraiser in a private |
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capacity or by an individual related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
|
Government Code, to the chief appraiser may not be used as evidence |
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in a protest or challenge under Chapter 41 or an appeal under |
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Chapter 42 concerning property that is taxable in the appraisal |
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district in which the chief appraiser serves [is employed].
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SECTION 9. Section 6.036(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is not eligible to be a candidate for the |
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office of appraisal district director [appointed to] or to serve on
|
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the board of directors of an appraisal district if the individual or |
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a business entity in which the individual has a substantial |
|
interest is a party to a contract with: |
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(1) the appraisal district; or |
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(2) a taxing unit that participates in the appraisal |
|
district, if the contract relates to the performance of an activity |
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governed by this title. |
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SECTION 10. The heading to Section 6.05, Tax Code, is |
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amended to read as follows: |
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Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
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SECTION 11. Section 6.05, Tax Code, is amended by amending |
|
Subsections (b) and (c) and adding Subsections (c-1) and (j) to read |
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as follows: |
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(b) The board of directors of an appraisal district may |
|
contract with an appraisal office in another district [or with a |
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taxing unit in the district] to perform the duties of the appraisal
|
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office for the district. |
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(c) The chief appraiser is the chief administrator of the |
|
appraisal office. The chief appraiser is elected at the general |
|
election for state and county officers by the voters of the county |
|
for which the appraisal district is established. The chief |
|
appraiser serves a two-year term beginning on January 1 of each |
|
odd-numbered year. To be eligible to be a candidate for or to serve |
|
as chief appraiser, an individual must be a registered voter of the |
|
county [appointed by and serves at the pleasure of the appraisal |
|
district board of directors. If a taxing unit performs the duties |
|
of the appraisal office pursuant to a contract, the assessor for the |
|
unit is the chief appraiser].
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(c-1) Section 6.032 applies to a candidate for the office of |
|
chief appraiser of an appraisal district in the same manner as that |
|
section applies to a candidate for an elective position on an |
|
appraisal district board of directors. |
|
(j) If a vacancy occurs in the office of chief appraiser, |
|
the county judge of the county for which the appraisal district is |
|
established shall appoint a qualified person to fill the vacancy. A |
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person appointed to fill a vacancy serves for the remainder of the |
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unexpired term. |
|
SECTION 12. Section 6.051(b), Tax Code, is amended to read |
|
as follows: |
|
(b) The acquisition or conveyance of real property or the |
|
construction or renovation of a building or other improvement by an |
|
appraisal district must be approved by the governing bodies of |
|
three-fourths of the taxing units that participate in the district
|
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[entitled to vote on the appointment of board members]. The board
|
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of directors by resolution may propose a property transaction or |
|
other action for which this subsection requires approval of the |
|
taxing units. The chief appraiser shall notify the presiding |
|
officer of each governing body entitled to vote on the approval of |
|
the proposal by delivering a copy of the board's resolution, |
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together with information showing the costs of other available |
|
alternatives to the proposal. On or before the 30th day after the |
|
date the presiding officer receives notice of the proposal, the |
|
governing body of a taxing unit by resolution may approve or |
|
disapprove the proposal. If a governing body fails to act on or |
|
before that 30th day or fails to file its resolution with the chief |
|
appraiser on or before the 10th day after that 30th day, the |
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proposal is treated as if it were disapproved by the governing body. |
|
SECTION 13. Sections 6.41(b), (d), and (e), Tax Code, are |
|
amended to read as follows: |
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(b) The board consists of six [three] members. [However, |
|
the district board of directors by resolution of a majority of its |
|
members may increase the size of the appraisal review board to the |
|
number of members the board of directors considers appropriate.]
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(d) Members of the board are selected by the presiding |
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county judge from a jury list in the same manner that persons are |
|
chosen for service on a petit jury under Chapter 62, Government |
|
Code. The county judge shall select persons to serve on the board |
|
following receipt of notice from the chief appraiser that a new |
|
panel of board members is needed. In selecting persons to serve on |
|
the board, the county judge shall determine each person's |
|
qualifications and eligibility for service, as well as whether any |
|
exemptions or excuses apply, as provided by Chapter 62, Government |
|
Code, for the selection of petit jurors. A person who is selected |
|
to serve as a member of the board and who fails to attend meetings of |
|
the board is subject to the penalty provided by Section 62.111, |
|
Government Code, for a juror who fails to attend court in obedience |
|
to a notice to appear for jury service without reasonable excuse
|
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[appointed by resolution of a majority of the appraisal district |
|
board of directors. A vacancy on the board is filled in the same |
|
manner for the unexpired portion of the term].
|
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(e) Members of each panel of the board serve for a period of |
|
one week, except that if during that week the members hear a |
|
challenge or protest, the members shall continue serving for the |
|
purpose of determining that challenge or protest until that |
|
challenge or protest is determined [hold office for terms of two |
|
years beginning January 1. The appraisal district board of |
|
directors by resolution shall provide for staggered terms, so that |
|
the terms of as close to one-half of the members as possible expire |
|
each year. In making the initial or subsequent appointments, the |
|
board of directors shall designate those members who serve terms of |
|
one year as needed to comply with this subsection].
|
|
SECTION 14. Sections 6.411(a) and (b), Tax Code, are |
|
amended to read as follows: |
|
(a) A member of an appraisal review board commits an offense |
|
if the member communicates with the chief appraiser or an [another]
|
|
employee of the appraisal district for which the appraisal review |
|
board is established in violation of Section 41.66(f). |
|
(b) A chief appraiser or an [another] employee of an
|
|
appraisal district commits an offense if the chief appraiser or |
|
[other] employee communicates with a member of the appraisal review
|
|
board established for the appraisal district in a circumstance in |
|
which the appraisal review board member is prohibited by Section |
|
41.66(f) from communicating with the chief appraiser or [other]
|
|
employee. |
|
SECTION 15. Section 6.42, Tax Code, is amended by amending |
|
Subsection (c) and adding Subsection (d) to read as follows: |
|
(c) Members of the board are entitled to receive as [per |
|
diem set by the appraisal district budget for each day the board |
|
meets and to] reimbursement for travel and other [actual and |
|
necessary] expenses an amount as provided by the appraisal district |
|
budget that is not more than the maximum amount or less than the |
|
minimum amount authorized by Section 61.001, Government Code, for |
|
reimbursement of expenses of a juror [incurred in the performance |
|
of board functions as provided by the district budget].
|
|
(d) In an appraisal district established for a county with a |
|
population of 50,000 or more the board may not own, lease, rent, |
|
occupy, or otherwise maintain administrative office space in the |
|
appraisal office or a branch appraisal office. |
|
SECTION 16. Section 23.0101, Tax Code, is amended to read as |
|
follows: |
|
Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL |
|
METHODS. In determining the market value of property, the chief |
|
appraiser shall consider the cost, income, and market data |
|
comparison methods of appraisal and use the most appropriate method |
|
based on the individual characteristics of the property.
|
|
SECTION 17. Section 25.195, Tax Code, is amended by adding |
|
Subsections (f), (g), (h), and (i) to read as follows: |
|
(f) If a property owner or the owner's designated agent |
|
requests to inspect and copy appraisal records under Subsection (a) |
|
or if at any time the owner or agent requests information relating |
|
to sales of property similar to the property owner's property that |
|
were used in the appraisal of the property owner's property, the |
|
chief appraiser shall provide the owner with information relating |
|
to not fewer than three sales of similar property used in the |
|
appraisal of the property of the owner. |
|
(g) If the owner or agent makes a request under Subsection |
|
(a) and fewer than three sales of similar property were used in the |
|
appraisal of the property or the appraisal was made without using |
|
information relating to sales of similar property, the chief |
|
appraiser shall provide the owner or agent with a statement to that |
|
effect that includes as appropriate: |
|
(1) information relating to each sale of similar |
|
property that was used in the appraisal; or |
|
(2) an explanation of the method other than the |
|
comparable sales method used to appraise the property. |
|
(h) If the owner or agent makes a request under Subsection |
|
(a) in preparation for an appraisal review board hearing under |
|
Chapter 41, the chief appraiser shall provide the owner or agent |
|
with the information required by Subsection (f) or (g) not later |
|
than the seventh day before the date scheduled for the hearing. |
|
(i) For purposes of this section, the information provided |
|
to a property owner or the property owner's designated agent |
|
relating to a sale of property must include at least a general |
|
description of the property, its location, and the sales price or |
|
other consideration for the sale. |
|
SECTION 18. Subchapter D, Chapter 41, Tax Code, is amended |
|
by adding Section 41.665 to read as follows: |
|
Sec. 41.665. PROTEST HEARING OFFICER. (a) The county judge |
|
of each county for which an appraisal district was established |
|
shall appoint an attorney as a protest hearing officer who serves at |
|
the pleasure of the county judge. |
|
(b) The protest hearing officer mediates protest hearings |
|
conducted by the appraisal review board. |
|
(c) A protest hearing officer shall assist any party and the |
|
appraisal review board during a protest hearing conducted by the |
|
appraisal review board by: |
|
(1) identifying the laws and administrative rules that |
|
apply to: |
|
(A) the property involved in the hearing; |
|
(B) the hearing itself; and |
|
(C) an appraisal review board member, taxing |
|
unit, and taxpayer; |
|
(2) explaining the procedure for a protest hearing |
|
conducted by the appraisal review board; and |
|
(3) answering other questions regarding the laws and |
|
rules that apply to the appraisal process, protest procedures, and |
|
related matters. |
|
(d) A protest hearing officer is entitled to compensation as |
|
provided by the budget of the county for which the appraisal |
|
district was created. |
|
(e) A person who performs services for the appraisal |
|
district or a taxing unit served by the district for compensation is |
|
not eligible to be appointed as a protest hearing officer. |
|
(f) A protest hearing officer is not liable for civil |
|
damages for a recommendation made or an opinion rendered in good |
|
faith during the performance of duties under this section. |
|
(g) This section does not create a relationship of attorney |
|
and client or other fiduciary relationship between a protest |
|
hearing officer and any party or the appraisal review board |
|
involved in the hearing. |
|
SECTION 19. Section 43.01, Tax Code, is amended to read as |
|
follows: |
|
Sec. 43.01. AUTHORITY TO BRING SUIT. (a) A taxing unit may
|
|
sue the appraisal district that appraises property for the unit to |
|
compel the appraisal district to comply with the provisions of this |
|
title, rules of the comptroller, or other applicable law. |
|
(b) A person may sue an appraisal district or appraisal |
|
review board to compel the appraisal district or appraisal review |
|
board to comply with the provisions of this title, rules of the |
|
comptroller, or other applicable law if the failure to comply |
|
causes or will cause substantial economic harm to or denial of a |
|
statutory or constitutional right of that person. A person |
|
bringing an action under this subsection must pay $1,000 into the |
|
registry of the court. The court shall distribute that amount to |
|
the prevailing party on entry of final judgment in the action. |
|
(c) If the party bringing an action under this section |
|
prevails on the merits, the court shall enter an order compelling |
|
the appraisal district or appraisal review board to comply with the |
|
applicable law and ordering that the prevailing party recover its |
|
court costs and reasonable attorney's fees. |
|
(d) This section applies only to a matter that may not be the |
|
subject of a motion under Section 25.25(c) or (d) or a protest or |
|
challenge under Chapter 41. |
|
SECTION 20. Section 52.092, Election Code, is amended by |
|
adding Subsection (k) to read as follows: |
|
(k) The secretary of state shall prescribe procedures for |
|
listing the offices of appraisal district director and chief |
|
appraiser of an appraisal district on the ballot. |
|
SECTION 21. Sections 5.041(e), 6.034, 6.10, and 6.41(f), |
|
Tax Code, are repealed. |
|
SECTION 22. (a) The appropriate number of appraisal |
|
district directors holding elective positions shall be elected in |
|
each appraisal district as provided by Section 6.03, Tax Code, as |
|
amended by this Act, and Section 6.032, Tax Code, as added by this |
|
Act, beginning with the general election for state and county |
|
officers conducted in 2010. Members then elected take office |
|
January 1, 2011. |
|
(b) The chief appraiser of an appraisal district shall be |
|
elected as provided by Section 6.05(c), Tax Code, as amended by this |
|
Act, beginning with the general election for state and county |
|
officers conducted in 2010. A chief appraiser then elected takes |
|
office January 1, 2011. |
|
SECTION 23. (a) The change in law made by this Act does not |
|
affect the selection of appraisal district directors or a chief |
|
appraiser serving before January 1, 2011. |
|
(b) The term of an appraisal district director serving on |
|
December 31, 2010, expires on January 1, 2011. |
|
(c) A person serving as chief appraiser on December 31, |
|
2010, vacates the position on January 1, 2011, unless the person is |
|
elected as chief appraiser for the term of that office that begins |
|
on January 1, 2011. |
|
SECTION 24. (a) As soon as practicable after the effective |
|
date of this Act, the comptroller shall adopt the rules required by |
|
Section 5.071, Tax Code, as added by this Act. In the initial |
|
rules, the comptroller shall adopt a schedule for appraisal |
|
districts, assessors, and collectors to which that section applies |
|
to replace software that the appraisal districts, assessors, or |
|
collectors are using on the effective date of this Act with |
|
appropriate software listed in the registry established under that |
|
section. |
|
(b) Notwithstanding Section 5.071, Tax Code, as added by |
|
this Act, an appraisal district, assessor, or collector may |
|
continue to use software in the appraisal of property for ad valorem |
|
tax purposes or in the assessment or collection of ad valorem taxes |
|
that the appraisal district, assessor, or collector is using on the |
|
effective date of this Act until the software must be replaced in |
|
accordance with the schedule adopted under Subsection (a) of this |
|
section. |
|
SECTION 25. (a) Not later than March 31, 2010, the |
|
comptroller shall develop a course for use in training appraisal |
|
review board members and establish a toll-free telephone number |
|
that appraisal review board members may use as provided by Section |
|
5.041, Tax Code, as amended by this Act. |
|
(b) The term of a member of an appraisal review board |
|
serving on January 1, 2010, expires on that date. |
|
SECTION 26. This Act takes effect January 1, 2010. |