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A BILL TO BE ENTITLED
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AN ACT
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relating to the training and duties of a taxpayer liaison officer |
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for an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.06, Tax Code, is amended to read as |
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follows: |
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Sec. 5.06. [EXPLANATION OF] TAXPAYER ASSISTANCE PAMPHLET |
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[REMEDIES]. The comptroller shall prepare and electronically |
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publish a pamphlet that: |
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(1) explains [explaining] the remedies available to a |
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dissatisfied taxpayer [taxpayers] and the procedures to be followed |
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in seeking remedial action; |
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(2) describes the functions of a taxpayer liaison |
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officer appointed under Section 6.052 for an appraisal district |
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with a population of more than 120,000; and |
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(3) provides advice on preparing and presenting a |
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protest under Chapter 41 [. The comptroller shall include in the |
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pamphlet advice on preparing and presenting a protest]. |
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SECTION 2. Section 6.052, Tax Code, is amended by amending |
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Subsections (a), (b), (d), (e), (f), and (g) and adding Subsections |
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(b-1), (b-2), (b-3), (b-4), (b-5), (b-6), (b-7), (b-8), (b-9), (h), |
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and (i) to read as follows: |
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(a) The board of directors of [for] an appraisal district |
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created for a county with a population of more than 120,000 shall |
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appoint a taxpayer liaison officer who shall serve at the pleasure |
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of the board. The board may appoint one or more deputy taxpayer |
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liaison officers to assist the taxpayer liaison officer in the |
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performance of the officer's duties. The taxpayer liaison officer |
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is the appraisal district officer primarily responsible for |
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providing assistance to taxpayers for the district. The taxpayer |
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liaison officer shall administer the public access functions |
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required by Sections 6.04(d), (e), and (f), and is responsible for |
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resolving disputes not involving matters that may be protested |
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under Section 41.41. In addition, the taxpayer liaison officer is |
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responsible for receiving, and compiling a list of, comments, |
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complaints, 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, complaints, and suggestions |
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filed under this subsection in the form and manner prescribed by the |
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comptroller not later than December 31 of each year. |
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(b) The taxpayer liaison officer shall provide to the public |
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information and materials designed to assist property owners in |
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understanding: |
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(1) the appraisal process; |
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(2) [,] protest procedures; |
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(3) [,] the procedure for filing: |
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(A) comments, complaints, and suggestions under |
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Subsection (a); |
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(B) [of this section or] a complaint under |
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Section 6.04(g); |
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(C) a complaint under Section 41.66(q); and |
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(D) a request for limited binding arbitration |
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under Section 41A.015; [,] and |
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(4) other matters. |
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(b-1) Information concerning the process for submitting |
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comments, complaints, and suggestions to the comptroller |
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concerning an appraisal review board shall be provided at each |
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protest hearing. |
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(b-2) A property owner may file a written complaint with the |
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taxpayer liaison officer requesting resolution of a dispute with |
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the appraisal district or the appraisal review board about a matter |
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that does not relate to the appraisal of property. The taxpayer |
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liaison officer may resolve a complaint filed with the officer or |
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with the board of directors of the appraisal district by: |
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(1) referring the property owner to information and |
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materials described by Subsection (b) or to the appropriate |
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employee or officer of the appraisal district or appraisal review |
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board; |
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(2) meeting with the parties to the dispute that is the |
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subject of the complaint to facilitate an informal resolution; |
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(3) treating the matter as a complaint under Section |
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41.66(q), as appropriate; |
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(4) assisting the property owner in filing a request |
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for limited binding arbitration under Section 41A.015, as |
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appropriate; or |
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(5) recommending in writing to the chief appraiser, |
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board of directors, chairman of the appraisal review board, or the |
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property owner or the owner's agent, as applicable, a course of |
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action that the taxpayer liaison officer believes to be |
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appropriate. |
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(b-3) The taxpayer liaison officer: |
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(1) shall dismiss any part of a complaint filed under |
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Subsection (b-2) that relates to the appraised value of a property |
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or the appraisal methodology used in appraising the property; and |
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(2) may dismiss a complaint that is repetitive or that |
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fails to state a legitimate concern. |
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(b-4) If a complaint involves the assessment or collection |
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of a tax, the taxpayer liaison officer shall resolve the matter by |
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referring the property owner to the appropriate person who can |
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assist the owner with the assessment or collection of the tax. |
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(b-5) The taxpayer liaison officer shall notify a property |
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owner of the resolution of a complaint filed by the owner not later |
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than the 90th day after the date the complaint is filed. |
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(b-6) The resolution of a complaint filed under Subsection |
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(b-2) is not an action that a property owner is entitled to: |
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(1) protest under Chapter 41; |
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(2) request limited binding arbitration for under |
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Section 41A.015; or |
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(3) appeal under Chapter 42. |
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(b-7) The comptroller shall establish and supervise a |
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program for the training and education of taxpayer liaison officers |
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and deputy taxpayer liaison officers. The training program may be |
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provided online and must: |
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(1) include information on the duties and |
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responsibilities of a taxpayer liaison officer and a deputy |
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taxpayer liaison officer, including procedures for the informal |
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resolution of disputes; |
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(2) be at least two hours in length; and |
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(3) provide a certificate of completion for the |
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officer who completes the training. |
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(b-8) A person appointed as a taxpayer liaison officer or |
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deputy taxpayer liaison officer shall complete the training program |
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described by Subsection (b-7) and the course established under |
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Section 5.041 for the training and education of appraisal review |
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board members not later than the first anniversary of the date the |
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officer is appointed, and again in each even-numbered year after |
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that first anniversary. A person may not serve as a taxpayer liaison |
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officer or deputy taxpayer liaison officer unless the person has |
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completed the training programs as required by this subsection. |
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(b-9) A taxpayer liaison officer and deputy taxpayer |
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liaison officer shall submit a copy of the certificate provided to |
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the officer under Subsection (b-7) to the board of directors of the |
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appraisal district that appointed the officer. The taxpayer liaison |
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officer and each deputy taxpayer liaison officer shall retain a |
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copy of each certificate provided to the officer for at least three |
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years, and the board shall retain each certificate submitted to the |
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board under this subsection for the same period. |
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(d) The taxpayer liaison officer and each deputy taxpayer |
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liaison officer is entitled to compensation as provided by the |
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budget adopted by the board of directors. |
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(e) The chief appraiser or any other person who performs |
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appraisal or legal services for the appraisal district for |
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compensation is not eligible to be the taxpayer liaison officer or a |
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deputy taxpayer liaison officer. |
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(f) The taxpayer liaison officer 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 and for |
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publicizing the availability of positions on the appraisal review |
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board. The officer shall deliver to the local administrative |
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district judge any applications to serve on the board that are |
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submitted to the officer and shall perform other duties as |
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requested by the local administrative district judge. The officer |
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may not influence the process for selecting appraisal review board |
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members. |
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(g) Notwithstanding any other provision of this chapter, a |
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taxpayer liaison officer or deputy taxpayer liaison officer acting |
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under the taxpayer liaison officer's supervision does not commit an |
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offense under this chapter if the officer or deputy communicates |
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with the chief appraiser or another employee or agent of the |
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appraisal district, a member of the appraisal review board |
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established for the appraisal district, a member of the board of |
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directors of the appraisal district, the local administrative |
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district judge, a property tax consultant, a property owner, an |
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agent of a property owner, or another person if the communication is |
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made in the good faith exercise of the officer's statutory duties. |
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(h) If an appraisal district maintains an Internet website, |
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the chief appraiser of the district shall post on the Internet |
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website the name, contact information, and a description of the |
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duties of the taxpayer liaison officer. A link to the information |
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described by this subsection must be prominently posted on the home |
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page of the Internet website. |
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(i) The board of directors of the appraisal district shall |
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annually evaluate the performance of the taxpayer liaison officer |
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and each deputy taxpayer liaison officer, if applicable. The |
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evaluation must include a review of the timeliness of the officer's |
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resolution of complaints. |
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SECTION 3. Section 41.66(q), Tax Code, is amended to read as |
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follows: |
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(q) A person who owns property in an appraisal district or |
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the chief appraiser of an appraisal district may file a complaint |
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with the taxpayer liaison officer for the appraisal district |
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alleging that the appraisal review board established for the |
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appraisal district has adopted or is implementing hearing |
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procedures that are not in compliance with the model hearing |
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procedures prepared by the comptroller under Section 5.103 or is |
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not complying with procedural requirements under this chapter. The |
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taxpayer liaison officer shall investigate the complaint and report |
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the findings of the investigation to the board of directors of the |
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appraisal district. The board of directors shall direct the |
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chairman of the appraisal review board to take remedial action if, |
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after reviewing the taxpayer liaison officer's report, the board of |
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directors determines that the allegations contained in the |
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complaint are true. The board of directors may refer the matter to |
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the local administrative district judge with a recommendation that |
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the judge remove the member of the appraisal review board serving as |
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chairman of the appraisal review board from that member's position |
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as chairman if the board determines that the chairman has failed to |
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take the actions necessary to bring the appraisal review board into |
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compliance with Section 5.103(d) or this chapter, as applicable. |
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If the local administrative district judge agrees with the board's |
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recommendation, the judge shall remove the chairman from that |
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office and appoint another member of the appraisal review board as |
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chairman. |
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SECTION 4. A person serving as the taxpayer liaison officer |
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for an appraisal district on January 1, 2024, shall complete the |
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training and course required by Section 6.052(b-8), Tax Code, as |
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added by this Act, not later than December 31, 2024. |
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SECTION 5. This Act takes effect January 1, 2024. |