1 | 1 | | By: Howard of Fort Bend (Senate Sponsor - Patrick) H.B. No. 896 |
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2 | 2 | | (In the Senate - Received from the House April 26, 2011; |
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3 | 3 | | April 29, 2011, read first time and referred to Committee on |
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4 | 4 | | Intergovernmental Relations; May 21, 2011, reported favorably by |
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5 | 5 | | the following vote: Yeas 3, Nays 0; May 21, 2011, sent to printer.) |
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6 | 6 | | |
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7 | 7 | | |
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8 | 8 | | A BILL TO BE ENTITLED |
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9 | 9 | | AN ACT |
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10 | 10 | | relating to auxiliary members of an appraisal review board. |
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11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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12 | 12 | | SECTION 1. Subchapter C, Chapter 6, Tax Code, is amended by |
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13 | 13 | | adding Section 6.414 to read as follows: |
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14 | 14 | | Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a) |
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15 | 15 | | The board of directors of an appraisal district by resolution of a |
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16 | 16 | | majority of the members may provide for a number of auxiliary |
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17 | 17 | | appraisal review board members that the board considers appropriate |
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18 | 18 | | to hear taxpayer protests before the appraisal review board and to |
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19 | 19 | | assist the board in performing its duties. |
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20 | 20 | | (b) An auxiliary board member is appointed in the same |
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21 | 21 | | manner and for the same term as an appraisal review board member |
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22 | 22 | | under Section 6.41 and is subject to the same eligibility |
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23 | 23 | | requirements and restrictions as a board member under Sections |
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24 | 24 | | 6.41, 6.411, 6.412, and 6.413. |
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25 | 25 | | (c) An auxiliary board member may attend meetings of the |
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26 | 26 | | appraisal review board but may not vote in a determination made by |
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27 | 27 | | the board or serve as chairman or secretary of the board. An |
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28 | 28 | | auxiliary board member is not included in determining what |
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29 | 29 | | constitutes a quorum of the board or whether a quorum is present at |
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30 | 30 | | any meeting of the board. |
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31 | 31 | | (d) An auxiliary board member may hear taxpayer protests |
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32 | 32 | | before the appraisal review board. If one or more auxiliary board |
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33 | 33 | | members sit on a panel established under Section 41.45 to conduct a |
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34 | 34 | | protest hearing, the number of regular appraisal review board |
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35 | 35 | | members required by that section to constitute the panel is reduced |
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36 | 36 | | by the number of auxiliary board members sitting. An auxiliary |
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37 | 37 | | board member sitting on a panel is considered a regular board member |
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38 | 38 | | for all purposes related to the conduct of the hearing. |
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39 | 39 | | (e) An auxiliary board member is entitled to make a |
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40 | 40 | | recommendation to the appraisal review board regarding a protest |
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41 | 41 | | heard by the member but is not entitled to vote on the determination |
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42 | 42 | | of the protest by the board. |
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43 | 43 | | (f) An auxiliary board member is entitled to compensation as |
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44 | 44 | | provided by the appraisal district budget and is not entitled to a |
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45 | 45 | | per diem or reimbursement of expenses under Section 6.42(c). |
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46 | 46 | | (g) Except as provided by this section, in this title, |
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47 | 47 | | "appraisal review board member" includes an auxiliary appraisal |
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48 | 48 | | review board member. |
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49 | 49 | | SECTION 2. Section 6.412(f), Tax Code, is amended to read |
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50 | 50 | | as follows: |
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51 | 51 | | (f) In this section, a reference to an auxiliary board |
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52 | 52 | | member includes [means] an appraisal review board auxiliary member |
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53 | 53 | | appointed under Section 6.411, as that law existed before January |
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54 | 54 | | 1, 2002. |
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55 | 55 | | SECTION 3. Section 6.414, Tax Code, as added by this Act, |
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56 | 56 | | applies only to the appointment of an auxiliary member of an |
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57 | 57 | | appraisal review board for a term beginning on or after January 1, |
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58 | 58 | | 2012. |
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59 | 59 | | SECTION 4. This Act takes effect immediately if it receives |
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60 | 60 | | a vote of two-thirds of all the members elected to each house, as |
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61 | 61 | | provided by Section 39, Article III, Texas Constitution. If this |
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62 | 62 | | Act does not receive the vote necessary for immediate effect, this |
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63 | 63 | | Act takes effect September 1, 2011. |
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64 | 64 | | * * * * * |
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