84R24952 CJC-F
By: Parker H.B. No. 3012
Substitute the following for H.B. No. 3012:
By: Springer C.S.H.B. No. 3012
A BILL TO BE ENTITLED
AN ACT
relating to appraisal review boards; amending provisions subject to
a criminal penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.41, Tax Code, is amended by amending
Subsections (d-1), (d-6), and (i) and adding Subsection (d-10) to
read as follows:
(d-1) In a county with a population of 120,000 or more the
members of the board, including auxiliary board members, are
appointed by the local administrative district judge under
Subchapter D, Chapter 74, Government Code, in the county in which
the appraisal district is established. All applications submitted
to the appraisal district or to the appraisal review board from
persons seeking appointment as a member of the appraisal review
board shall be delivered to the local administrative district
judge. The appraisal district may provide the local administrative
district judge with information regarding whether an applicant for
appointment to or a member of the board owes any delinquent ad
valorem taxes to a taxing unit participating in the appraisal
district.
(d-6) An appraisal review board commissioner may [is] not
serve [disqualified from serving] as a member of the appraisal
review board.
(d-10) An individual is ineligible to serve on an appraisal
review board described by Subsection (d-1) if the individual has
served on the board for all or part of three previous terms.
(i) This subsection applies only to an appraisal district
described by Subsection (d-1). A chief appraiser or another
employee or agent of the appraisal district, a member of the
appraisal review board for the appraisal district, a member of the
board of directors of the appraisal district, a property tax
consultant, or an agent of a property owner commits an offense if
the person communicates with the local administrative district
judge or an appraisal review board commissioner regarding the
appointment of appraisal review board members. This subsection does
not apply to:
(1) a communication between a member of the appraisal
review board and the local administrative district judge regarding
the member's reappointment to the board;
(2) a communication between the taxpayer liaison
officer for the appraisal district and the local administrative
district judge in the course of the performance of the officer's
clerical duties so long as the officer does not offer an opinion or
comment regarding the appointment of appraisal review board
members; or
(3) a communication between a chief appraiser or
another employee or agent of the appraisal district, a member of the
appraisal review board for the appraisal district, or a member of
the board of directors of the appraisal district and the local
administrative district judge regarding information described by
Subsection (d-1) of this section or Section 411.1296, Government
Code.
SECTION 2. Section 6.42(a), Tax Code, is amended to read as
follows:
(a) A majority of the appraisal review board constitutes a
quorum. The board may not take formal action at a meeting unless a
quorum of board members is present. The board [of directors of the
appraisal district] by resolution adopted by majority vote shall
select a chairman and a secretary from among its [the] members [of
the appraisal review board]. The board [of directors of the
appraisal district] is encouraged to select as chairman of the
[appraisal review] board a member of the [appraisal review] board,
if any, who has a background in law and property appraisal.
SECTION 3. Section 41.71, Tax Code, is amended to read as
follows:
Sec. 41.71. EVENING AND WEEKEND HEARINGS. An appraisal
review board by rule shall provide for hearings on protests in the
evening or on a Saturday [or Sunday]. The board may not schedule a
hearing on a protest on a Sunday.
SECTION 4. The changes in law made by this Act to Section
6.41, Tax Code, do not affect the right of a person serving on the
appraisal review board of an appraisal district on the effective
date of this Act to complete the person's term on the board.
SECTION 5. The change in law made by this Act to Section
41.71, Tax Code, applies only to a hearing on a protest under
Chapter 41, Tax Code, that is scheduled on or after the effective
date of this Act. A hearing on a protest under Chapter 41, Tax Code,
that is scheduled before the effective date of this Act is governed
by the law in effect on the date the hearing was scheduled, and that
law is continued in effect for that purpose.
SECTION 6. This Act takes effect September 1, 2015.