5 | 2 | | |
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6 | 3 | | |
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7 | 4 | | A BILL TO BE ENTITLED |
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8 | 5 | | AN ACT |
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9 | 6 | | relating to appraisal review boards; amending provisions subject to |
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10 | 7 | | a criminal penalty. |
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11 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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12 | 9 | | SECTION 1. Section 6.41, Tax Code, is amended by amending |
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13 | 10 | | Subsections (d-1), (d-6), and (i) and adding Subsection (d-10) to |
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14 | 11 | | read as follows: |
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15 | 12 | | (d-1) In a county with a population of 120,000 or more the |
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16 | 13 | | members of the board, including auxiliary board members, are |
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17 | 14 | | appointed by the local administrative district judge under |
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18 | 15 | | Subchapter D, Chapter 74, Government Code, in the county in which |
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19 | 16 | | the appraisal district is established. All applications submitted |
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20 | 17 | | to the appraisal district or to the appraisal review board from |
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21 | 18 | | persons seeking appointment as a member of the appraisal review |
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22 | 19 | | board shall be delivered to the local administrative district |
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23 | 20 | | judge. The appraisal district may provide the local administrative |
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24 | 21 | | district judge with information regarding whether an applicant for |
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25 | 22 | | appointment to or a member of the board owes any delinquent ad |
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26 | 23 | | valorem taxes to a taxing unit participating in the appraisal |
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27 | 24 | | district. |
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28 | 25 | | (d-6) An appraisal review board commissioner may [is] not |
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29 | 26 | | serve [disqualified from serving] as a member of the appraisal |
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30 | 27 | | review board. |
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31 | 28 | | (d-10) An individual is ineligible to serve on an appraisal |
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32 | 29 | | review board described by Subsection (d-1) if the individual has |
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33 | 30 | | served on the board for all or part of three previous terms. |
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34 | 31 | | (i) This subsection applies only to an appraisal district |
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35 | 32 | | described by Subsection (d-1). A chief appraiser or another |
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36 | 33 | | employee or agent of the appraisal district, a member of the |
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37 | 34 | | appraisal review board for the appraisal district, a member of the |
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38 | 35 | | board of directors of the appraisal district, a property tax |
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39 | 36 | | consultant, or an agent of a property owner commits an offense if |
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40 | 37 | | the person communicates with the local administrative district |
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41 | 38 | | judge or an appraisal review board commissioner regarding the |
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42 | 39 | | appointment of appraisal review board members. This subsection does |
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43 | 40 | | not apply to: |
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44 | 41 | | (1) a communication between a member of the appraisal |
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45 | 42 | | review board and the local administrative district judge regarding |
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46 | 43 | | the member's reappointment to the board; |
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47 | 44 | | (2) a communication between the taxpayer liaison |
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48 | 45 | | officer for the appraisal district and the local administrative |
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49 | 46 | | district judge in the course of the performance of the officer's |
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50 | 47 | | clerical duties so long as the officer does not offer an opinion or |
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51 | 48 | | comment regarding the appointment of appraisal review board |
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52 | 49 | | members; or |
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53 | 50 | | (3) a communication between a chief appraiser or |
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54 | 51 | | another employee or agent of the appraisal district, a member of the |
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55 | 52 | | appraisal review board for the appraisal district, or a member of |
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56 | 53 | | the board of directors of the appraisal district and the local |
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57 | 54 | | administrative district judge regarding information described by |
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58 | 55 | | Subsection (d-1) of this section or Section 411.1296, Government |
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59 | 56 | | Code. |
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60 | | - | SECTION 2. Section 6.42(a), Tax Code, is amended to read as |
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61 | | - | follows: |
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62 | | - | (a) A majority of the appraisal review board constitutes a |
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63 | | - | quorum. The board may not take formal action at a meeting unless a |
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64 | | - | quorum of board members is present. The board [of directors of the |
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65 | | - | appraisal district] by resolution adopted by majority vote shall |
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66 | | - | select a chairman and a secretary from among its [the] members [of |
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67 | | - | the appraisal review board]. The board [of directors of the |
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68 | | - | appraisal district] is encouraged to select as chairman of the |
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69 | | - | [appraisal review] board a member of the [appraisal review] board, |
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70 | | - | if any, who has a background in law and property appraisal. |
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71 | | - | SECTION 3. Section 41.71, Tax Code, is amended to read as |
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| 57 | + | SECTION 2. Section 41.71, Tax Code, is amended to read as |
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