By: Howard of Fort Bend (Senate Sponsor - Patrick) H.B. No. 896
(In the Senate - Received from the House April 26, 2011;
April 29, 2011, read first time and referred to Committee on
Intergovernmental Relations; May 21, 2011, reported favorably by
the following vote: Yeas 3, Nays 0; May 21, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to auxiliary members of an appraisal review board.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 6, Tax Code, is amended by
adding Section 6.414 to read as follows:
Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a)
The board of directors of an appraisal district by resolution of a
majority of the members may provide for a number of auxiliary
appraisal review board members that the board considers appropriate
to hear taxpayer protests before the appraisal review board and to
assist the board in performing its duties.
(b) An auxiliary board member is appointed in the same
manner and for the same term as an appraisal review board member
under Section 6.41 and is subject to the same eligibility
requirements and restrictions as a board member under Sections
6.41, 6.411, 6.412, and 6.413.
(c) An auxiliary board member may attend meetings of the
appraisal review board but may not vote in a determination made by
the board or serve as chairman or secretary of the board. An
auxiliary board member is not included in determining what
constitutes a quorum of the board or whether a quorum is present at
any meeting of the board.
(d) An auxiliary board member may hear taxpayer protests
before the appraisal review board. If one or more auxiliary board
members sit on a panel established under Section 41.45 to conduct a
protest hearing, the number of regular appraisal review board
members required by that section to constitute the panel is reduced
by the number of auxiliary board members sitting. An auxiliary
board member sitting on a panel is considered a regular board member
for all purposes related to the conduct of the hearing.
(e) An auxiliary board member is entitled to make a
recommendation to the appraisal review board regarding a protest
heard by the member but is not entitled to vote on the determination
of the protest by the board.
(f) An auxiliary board member is entitled to compensation as
provided by the appraisal district budget and is not entitled to a
per diem or reimbursement of expenses under Section 6.42(c).
(g) Except as provided by this section, in this title,
"appraisal review board member" includes an auxiliary appraisal
review board member.
SECTION 2. Section 6.412(f), Tax Code, is amended to read
as follows:
(f) In this section, a reference to an auxiliary board
member includes [means] an appraisal review board auxiliary member
appointed under Section 6.411, as that law existed before January
1, 2002.
SECTION 3. Section 6.414, Tax Code, as added by this Act,
applies only to the appointment of an auxiliary member of an
appraisal review board for a term beginning on or after January 1,
2012.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.
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