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A BILL TO BE ENTITLED
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AN ACT
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relating to the appointment of appraisal review board members. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.052(f), Tax Code, is amended to read as |
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follows: |
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(f) The taxpayer liaison officer for an appraisal district |
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described by Section 6.41(d-1)(1) [6.41(d-1)] is responsible for |
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providing clerical assistance to the local administrative district |
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judge in the selection of appraisal review board members. The |
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officer shall deliver to the local administrative district judge |
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any applications to serve on the board that are submitted to the |
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officer and shall perform other duties as requested by the local |
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administrative district judge. The officer may not influence the |
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process for selecting appraisal review board members. |
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SECTION 2. Sections 6.41(d), (d-1), and (d-9), Tax Code, |
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are amended to read as follows: |
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(d) In an appraisal district to which this subsection |
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applies [Except as provided by Subsection (d-1)], the members of |
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the board are appointed by resolution of a majority of the appraisal |
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district board of directors. A vacancy on the board is filled in |
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the same manner for the unexpired portion of the term. This |
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subsection applies to: |
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(1) an appraisal district established in a county with |
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a population of less than 120,000 if the board of directors of the |
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appraisal district does not elect to allow the local administrative |
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district judge to appoint the members of the board as authorized by |
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Subsection (d-1)(2); or |
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(2) an appraisal district established in a county with |
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a population of 120,000 or more if: |
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(A) each member of the board of directors of the |
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appraisal district other than the county assessor-collector serves |
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as a member of the governing body of a taxing unit that participates |
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in the appraisal district on the date the members of the board are |
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appointed; and |
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(B) the board of directors of the appraisal |
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district by resolution elects to appoint the members of the board. |
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(d-1) In an appraisal district to which this subsection |
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applies, [a county with a population of 120,000 or more] the members |
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of the board are appointed by the local administrative district |
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judge under Subchapter D, Chapter 74, Government Code, in the |
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county in which the appraisal district is established. All |
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applications submitted to the appraisal district or to the |
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appraisal review board from persons seeking appointment as a member |
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of the appraisal review board shall be delivered to the local |
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administrative district judge. The appraisal district may provide |
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the local administrative district judge with information regarding |
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whether an applicant for appointment to or a member of the board |
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owes any delinquent ad valorem taxes to a taxing unit participating |
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in the appraisal district. This subsection applies to: |
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(1) an appraisal district established in a county with |
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a population of 120,000 or more if the board of directors of the |
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appraisal district does not elect to appoint the members of the |
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board as authorized by Subsection (d)(2); or |
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(2) an appraisal district established in a county with |
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a population of less than 120,000 if the board of directors of the |
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appraisal district by resolution elects to allow the local |
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administrative district judge to appoint the members of the board. |
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(d-9) In selecting individuals who are to serve as members |
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of the appraisal review board for an appraisal district described |
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by Subsection (b-2), the local administrative district judge or the |
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appraisal district board of directors, as applicable, shall select |
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an adequate number of qualified individuals to permit the chairman |
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of the appraisal review board to fill the positions on each special |
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panel established under Section 6.425. |
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SECTION 3. Section 6.412(d), Tax Code, is amended to read as |
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follows: |
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(d) A person is ineligible to serve on the appraisal review |
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board of an appraisal district established for a county with a |
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population of 120,000 or more [described by Section 6.41(d-1)] if |
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the person: |
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(1) is a former member of the board of directors, |
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former officer, or former employee of the appraisal district; |
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(2) served as a member of the governing body or officer |
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of a taxing unit for which the appraisal district appraises |
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property, until the fourth anniversary of the date the person |
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ceased to be a member or officer; |
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(3) appeared before the appraisal review board for |
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compensation during the two-year period preceding the date the |
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person is appointed; or |
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(4) served for all or part of three previous terms as a |
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board member or auxiliary board member on the appraisal review |
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board. |
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SECTION 4. Section 6.425(e), Tax Code, is amended to read as |
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follows: |
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(e) Notwithstanding Subsection (d), the chairman of the |
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appraisal review board may appoint to a special panel described by |
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this section a member of the appraisal review board who does not |
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meet the qualifications prescribed by that subsection if: |
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(1) the number of persons appointed to the board [by |
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the local administrative district judge] who meet those |
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qualifications is not sufficient to fill the positions on each |
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special panel; and |
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(2) the board member being appointed to the panel |
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holds a bachelor's degree in any field. |
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SECTION 5. This Act applies only to the appointment of |
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appraisal review board members for terms beginning on or after the |
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effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2022. |