82R6532 CJC-D
By: Kleinschmidt H.B. No. 1282
A BILL TO BE ENTITLED
AN ACT
relating to the selection of the chief appraiser of an appraisal
district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.15, Tax Code, is amended to read as
follows:
Sec. 1.15. APPRAISERS FOR TAXING UNITS PROHIBITED. A
taxing unit may not employ any person for the purpose of appraising
property for taxation purposes [except to the extent necessary to
perform a contract under Section 6.05(b) of this code].
SECTION 2. Section 5.041(e-1), Tax Code, is amended to read
as follows:
(e-1) In addition to the course established under
Subsection (a), the comptroller shall approve curricula and provide
materials for use in a continuing education course for members of an
appraisal review board. The curricula and materials must include
information regarding:
(1) the cost, income, and market data comparison
methods of appraising property;
(2) the appraisal of business personal property;
(3) the determination of capitalization rates for
property appraisal purposes;
(4) the duties of an appraisal review board;
(5) the requirements regarding the independence of an
appraisal review board from the board of directors, [and] the chief
appraiser, and [other] employees of the appraisal district;
(6) the prohibitions against ex parte communications
applicable to appraisal review board members;
(7) the Uniform Standards of Professional Appraisal
Practice;
(8) the duty of the appraisal district to substantiate
the district's determination of the value of property;
(9) the requirements regarding the equal and uniform
appraisal of property;
(10) the right of a property owner to protest the
appraisal of the property as provided by Chapter 41; and
(11) a detailed explanation of each of the actions
described by Sections 41.41(a), 41.411, 41.412, 41.413, 41.42, and
41.43 so that members are fully aware of each of the grounds on
which a property appraisal can be appealed.
SECTION 3. Section 5.042, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsection (b-1) to read as
follows:
(a) Except as otherwise provided by this section, a person
may not serve as [a] chief appraiser for an appraisal district or be
a candidate for election to that office unless the person has
completed the course of training prescribed by Section 1151.164,
Occupations Code.
(b) A person appointed to fill a vacancy in the office of
chief appraiser may serve [in a temporary, provisional, or interim
capacity] as chief appraiser for a period of up to six months [one
year] without completing the training required by this section.
(b-1) For the purposes of removal under Chapter 87, Local
Government Code, "incompetency" in the case of a chief appraiser
includes the failure of the chief appraiser to complete the course
of training required by this section.
SECTION 4. Sections 6.035(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors or [and is disqualified from
employment] as chief appraiser if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district; or
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member or chief
appraiser continues to hold office [or the chief appraiser remains
employed] knowing that an individual related within the second
degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to the board member or chief appraiser is
engaged in the business of appraising property for compensation for
use in proceedings under this title or of representing property
owners for compensation in proceedings under this title in the
appraisal district in which the member or chief appraiser serves
[or the chief appraiser is employed]. An offense under this
subsection is a Class B misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the appraisal
district in which the chief appraiser serves [is employed].
SECTION 5. Sections 6.05(b) and (c), Tax Code, are amended
to read as follows:
(b) The board of directors of an appraisal district may
contract with an appraisal office in another district [or with a
taxing unit in the district] to perform the duties of the appraisal
office for the district.
(c) The chief appraiser is the chief administrator of the
appraisal office. The chief appraiser is elected at the general
election for state and county officers by the voters of the county
in which the appraisal district is established. The chief
appraiser serves a two-year term beginning on January 1 of each
odd-numbered year. To be eligible to serve as chief appraiser, an
individual must be a resident of the county and must have resided in
the county for at least one year preceding the date the individual
takes office [appointed by and serves at the pleasure of the
appraisal district board of directors. If a taxing unit performs
the duties of the appraisal office pursuant to a contract, the
assessor for the unit is the chief appraiser].
SECTION 6. Sections 6.411(a), (b), and (c-1), Tax Code, are
amended to read as follows:
(a) A member of an appraisal review board commits an offense
if the member communicates with the chief appraiser or an [another]
employee of the appraisal district for which the appraisal review
board is established in violation of Section 41.66(f).
(b) A chief appraiser or an [another] employee of an
appraisal district commits an offense if the chief appraiser or
[other] employee communicates with a member of the appraisal review
board established for the appraisal district in a circumstance in
which the appraisal review board member is prohibited by Section
41.66(f) from communicating with the chief appraiser or [other]
employee.
(c-1) This section does not apply to communications
involving the chief appraiser or an [another] employee of an
appraisal district and a member of the appraisal review board that
are specifically limited to and involve administrative, clerical,
or logistical matters related to the scheduling and operation of
hearings, the processing of documents, the issuance of orders,
notices, and subpoenas, and the operation of the appraisal review
board.
SECTION 7. Section 22.28(c), Tax Code, is amended to read as
follows:
(c) To help defray the costs of administering this chapter,
a collector who collects a penalty imposed under Subsection (a)
shall remit to the appraisal district of [that employs] the chief
appraiser who imposed the penalty an amount equal to five percent of
the penalty amount collected.
SECTION 8. Section 42.21(d), Tax Code, is amended to read as
follows:
(d) An appraisal district is served by service on the chief
appraiser at any time or by service on any other officer or an
employee of the appraisal district present at the appraisal office
at a time when the appraisal office is open for business with the
public. An appraisal review board is served by service on the
chairman of the appraisal review board. Citation of a party is
issued and served in the manner provided by law for civil suits
generally.
SECTION 9. Section 52.092(e), Election Code, is amended to
read as follows:
(e) County offices shall be listed in the following order:
(1) county judge;
(2) judge, county court at law;
(3) judge, county criminal court;
(4) judge, county probate court;
(5) county attorney;
(6) district clerk;
(7) district and county clerk;
(8) county clerk;
(9) sheriff;
(10) sheriff and tax assessor-collector;
(11) county tax assessor-collector;
(12) county treasurer;
(13) county school trustee (county with population of
3.3 million or more);
(14) county surveyor;
(15) chief appraiser.
SECTION 10. Section 87.041(a), Local Government Code, is
amended to read as follows:
(a) The commissioners court of a county may fill a vacancy
in the office of:
(1) county judge;
(2) county clerk;
(3) district and county clerk;
(4) sheriff;
(5) county attorney;
(6) county treasurer;
(7) county surveyor;
(8) county tax assessor-collector;
(9) justice of the peace; [or]
(10) constable; or
(11) chief appraiser.
SECTION 11. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
department shall implement a training program for [newly appointed]
chief appraisers and shall prescribe the curriculum for the
training program as provided by this section.
(b) The training program must provide [the appointee with]
information regarding:
(1) this chapter;
(2) the programs operated by the department;
(3) the role and functions of the department;
(4) the rules of the commission, with an emphasis on
the rules that relate to ethical behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
(c) The department shall offer the training program at least
quarterly.
SECTION 12. Section 5.042(c), Tax Code, is repealed.
SECTION 13. (a) The first election required by Section
6.05(c), Tax Code, as amended by this Act, shall be held to fill the
term of office of the chief appraiser that begins January 1, 2013.
The change in law made by Sections 6.05(b) and (c), Tax Code, as
amended by this Act, does not affect the appointment by an appraisal
district board of directors of a person to serve as chief appraiser
before the effective date of this Act, and that person continues to
serve at the pleasure of the appraisal district board of directors
until the person elected to that position for the term that begins
January 1, 2013, has qualified for office. A vacancy in the office
of chief appraiser that occurs on or after September 1, 2011, is
filled by appointment by the commissioners court, as provided by
Section 87.041(a), Local Government Code, as amended by this Act.
(b) Section 5.042(b), Tax Code, as amended by this Act,
applies only to a person appointed to fill a vacancy in the office
of chief appraiser that occurs on or after September 1, 2011. A
person appointed to fill a vacancy in the office of chief appraiser
before September 1, 2011, must complete the training required under
Section 5.042, Tax Code, within the time prescribed by Section
5.042(b), Tax Code, as that section existed January 1, 2011.
SECTION 14. This Act takes effect September 1, 2011.