|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to appraisal review boards; amending provisions subject to |
|
a criminal penalty. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 6.41, Tax Code, is amended by amending |
|
Subsections (d-1), (d-6), and (i) and adding Subsection (d-10) to |
|
read as follows: |
|
(d-1) In a county with a population of 120,000 or more the |
|
members of the board, including auxiliary board members, are |
|
appointed by the local administrative district judge under |
|
Subchapter D, Chapter 74, Government Code, in the county in which |
|
the appraisal district is established. All applications submitted |
|
to the appraisal district or to the appraisal review board from |
|
persons seeking appointment as a member of the appraisal review |
|
board shall be delivered to the local administrative district |
|
judge. The appraisal district may provide the local administrative |
|
district judge with information regarding whether an applicant for |
|
appointment to or a member of the board owes any delinquent ad |
|
valorem taxes to a taxing unit participating in the appraisal |
|
district. |
|
(d-6) An appraisal review board commissioner may [is] not |
|
serve [disqualified from serving] as a member of the appraisal |
|
review board. |
|
(d-10) An individual is ineligible to serve on an appraisal |
|
review board described by Subsection (d-1) if the individual has |
|
served on the board for all or part of three previous terms. |
|
(i) This subsection applies only to an appraisal district |
|
described by Subsection (d-1). A chief appraiser or another |
|
employee or agent of the appraisal district, a member of the |
|
appraisal review board for the appraisal district, a member of the |
|
board of directors of the appraisal district, a property tax |
|
consultant, or an agent of a property owner commits an offense if |
|
the person communicates with the local administrative district |
|
judge or an appraisal review board commissioner regarding the |
|
appointment of appraisal review board members. This subsection does |
|
not apply to: |
|
(1) a communication between a member of the appraisal |
|
review board and the local administrative district judge regarding |
|
the member's reappointment to the board; |
|
(2) a communication between the taxpayer liaison |
|
officer for the appraisal district and the local administrative |
|
district judge in the course of the performance of the officer's |
|
clerical duties so long as the officer does not offer an opinion or |
|
comment regarding the appointment of appraisal review board |
|
members; or |
|
(3) a communication between a chief appraiser or |
|
another employee or agent of the appraisal district, a member of the |
|
appraisal review board for the appraisal district, or a member of |
|
the board of directors of the appraisal district and the local |
|
administrative district judge regarding information described by |
|
Subsection (d-1) of this section or Section 411.1296, Government |
|
Code. |
|
SECTION 2. Section 6.42(a), Tax Code, is amended to read as |
|
follows: |
|
(a) A majority of the appraisal review board constitutes a |
|
quorum. The board may not take formal action at a meeting unless a |
|
quorum of board members is present. The board [of directors of the
|
|
appraisal district] by resolution adopted by majority vote shall |
|
select a chairman and a secretary from among its [the] members [of
|
|
the appraisal review board]. The board [of directors of the
|
|
appraisal district] is encouraged to select as chairman of the |
|
[appraisal review] board a member of the [appraisal review] board, |
|
if any, who has a background in law and property appraisal. |
|
SECTION 3. Section 41.71, Tax Code, is amended to read as |
|
follows: |
|
Sec. 41.71. EVENING AND WEEKEND HEARINGS. An appraisal |
|
review board by rule shall provide for hearings on protests in the |
|
evening or on a Saturday [or Sunday]. The board may not schedule a |
|
hearing on a protest on a Sunday. |
|
SECTION 4. The changes in law made by this Act to Section |
|
6.41, Tax Code, do not affect the right of a person serving on the |
|
appraisal review board of an appraisal district on the effective |
|
date of this Act to complete the person's term on the board. |
|
SECTION 5. The change in law made by this Act to Section |
|
41.71, Tax Code, applies only to a hearing on a protest under |
|
Chapter 41, Tax Code, that is scheduled on or after the effective |
|
date of this Act. A hearing on a protest under Chapter 41, Tax Code, |
|
that is scheduled before the effective date of this Act is governed |
|
by the law in effect on the date the hearing was scheduled, and that |
|
law is continued in effect for that purpose. |
|
SECTION 6. This Act takes effect September 1, 2015. |