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A BILL TO BE ENTITLED
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AN ACT
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relating to appraisal review boards; providing penalties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.41(d-1), Tax Code, is amended to read |
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as follows: |
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(d-1) In a county with a population of 200,000 [3.3 million] |
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or more, [or a county with a population of 550,000 or more that is
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adjacent to a county with a population of 3.3 million or more] the |
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members of the board are appointed by the local administrative |
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district judge in the county in which the appraisal district is |
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established. |
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SECTION 2. Section 6.411, Tax Code, is amended by adding |
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Subsections (c-2) and (c-3) to read as follows: |
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(c-2) If the local administrative district judge in the |
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county in which the appraisal district is located appoints the |
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members of the appraisal review board as provided by Section |
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6.41(d-1), the chief appraiser or another employee of the appraisal |
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district, a member of the appraisal review board, or a member of the |
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board of directors of the appraisal district commits an offense if |
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the person communicates with the local administrative district |
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judge with the intent to influence a decision by the judge regarding |
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the appointment of a person as a member of the appraisal review |
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board. This subsection does not apply to communications involving |
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the local administrative district judge and: |
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(1) a person who is a current member of the appraisal |
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review board, if the communication relates solely to that person's |
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reappointment to the appraisal review board; or |
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(2) the taxpayer liaison officer for the appraisal |
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district, if the communication relates to the provision of clerical |
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services by the taxpayer liaison officer. |
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(c-3) A member of an appraisal review board commits an |
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offense if the person communicates with another member of the |
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appraisal review board, a member of the board of directors of the |
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appraisal district, or the local administrative district judge |
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regarding the ranking, scoring, or reporting of the percentage of |
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property value reductions determined by the appraisal review board |
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of an appraisal district. |
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SECTION 3. (a) As soon as practicable on or after January |
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1, 2014, the local administrative district judge or the judge's |
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designee in each county with a population of 200,000 or more that |
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does not already appoint the members of the appraisal review board |
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for the appraisal district established in the county shall appoint |
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the members of the appraisal review board for the appraisal |
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district in the manner provided by Section 6.41, Tax Code, as |
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amended by this Act. In making the initial appointments, the judge |
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or judge's designee shall designate those members who serve terms |
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of one year as necessary to comply with Section 6.41(e), Tax Code. |
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(b) The changes made to Section 6.41, Tax Code, as amended |
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by this Act, apply only to the appointment of appraisal review board |
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members in a county with a population of 200,000 or more to terms |
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beginning on or after January 1, 2014. This Act does not affect the |
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term of an appraisal review board member serving in such a county on |
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December 31, 2013, if the member was appointed before the effective |
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date of this Act to a term that began prior to December 31, 2013, and |
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expires December 31, 2014. |
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SECTION 4. This Act takes effect January 1, 2014. |