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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 review boards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 6.052(a) and (f), Tax Code, are amended |
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to read as follows: |
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(a) The board of directors for an appraisal district in |
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which the appraisal review board members are appointed by the local |
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administrative district judge under Section 6.41(d-1) [created for
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a county with a population of more than 120,000] shall appoint a |
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taxpayer liaison officer who shall serve at the pleasure of the |
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board. The taxpayer liaison officer shall administer the public |
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access functions required by Sections 6.04(d), (e), and (f), and is |
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responsible for resolving disputes not involving matters that may |
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be protested under Section 41.41. In addition, the taxpayer |
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liaison officer is responsible for receiving, and compiling a list |
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of, comments and suggestions filed by the chief appraiser, a |
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property owner, or a property owner's agent concerning the matters |
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listed in Section 5.103(b) or any other matter related to the |
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fairness and efficiency of the appraisal review board established |
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for the appraisal district. The taxpayer liaison officer shall |
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forward to the comptroller comments and suggestions filed under |
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this subsection in the form and manner prescribed by the |
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comptroller. |
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(f) The taxpayer liaison officer for an appraisal district |
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in which the appraisal review board members are appointed by the |
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local administrative district judge under [described by] Section |
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6.41(d-1) is responsible for providing clerical assistance to the |
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local administrative district judge in the selection of appraisal |
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review board members. The officer shall deliver to the local |
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administrative district judge any applications to serve on the |
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board that are submitted to the officer and shall perform other |
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duties as requested by the local administrative district judge. |
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The officer may not influence the process for selecting appraisal |
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review board members. |
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SECTION 2. Section 6.41(d-1), Tax Code, is amended to read |
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as follows: |
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(d-1) This subsection applies only to an appraisal district |
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established in [In] a county with a population of 120,000 or more or |
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to an appraisal district established in a county with a population |
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of less than 120,000, if the board of directors of the appraisal |
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district by resolution elects to allow the local administrative |
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district judge to appoint the members of the appraisal review board |
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under this subsection. The [the] members of the board are appointed |
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by the local administrative district judge under Subchapter D, |
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Chapter 74, Government Code, in the county in which the appraisal |
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district is established. All applications submitted to the |
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appraisal district or to the appraisal review board from persons |
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seeking appointment as a member of the appraisal review board shall |
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be delivered to the local administrative district judge. The |
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appraisal district may provide the local administrative district |
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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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SECTION 3. Section 6.42, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) An appraisal review board established for an appraisal |
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district established in a county with a population of 120,000 or |
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more shall establish a checking account with the appraisal |
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district's depository for the sole purpose of paying: |
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(1) per diem as required by Subsection (c); |
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(2) actual and necessary expenses as required by |
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Subsection (c); and |
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(3) compensation for auxiliary appraisal review board |
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members as required by Section 6.414(f). |
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(e) An appraisal district established in a county with a |
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population of 120,000 or more shall deposit into the checking |
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account described by Subsection (d) an amount of money equal to the |
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amount provided in the appraisal district's budget for the expenses |
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described by Subsection (d). |
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SECTION 4. Section 6.43(f), Tax Code, is amended to read as |
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follows: |
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(f) The appraisal office shall [may] provide clerical |
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assistance to the appraisal review board, including assisting the |
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board with the scheduling and arranging of hearings. |
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SECTION 5. The changes in law made by this Act apply only to |
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an ad valorem tax year that begins on or after the effective date of |
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this Act. |
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SECTION 6. This Act takes effect January 1, 2020. |