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