1 | 1 | | 84R575 NC-F |
---|
2 | 2 | | By: Bonnen of Galveston H.B. No. 639 |
---|
3 | 3 | | |
---|
4 | 4 | | |
---|
5 | 5 | | A BILL TO BE ENTITLED |
---|
6 | 6 | | AN ACT |
---|
7 | 7 | | relating to the registration and certification of county tax |
---|
8 | 8 | | assessor-collectors and their employees. |
---|
9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
---|
10 | 10 | | SECTION 1. Section 1151.151, Occupations Code, is amended |
---|
11 | 11 | | to read as follows: |
---|
12 | 12 | | Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. (a) |
---|
13 | 13 | | Except as provided by Subsection (b), the [The] following persons |
---|
14 | 14 | | must register with the department: |
---|
15 | 15 | | (1) the chief appraiser of an appraisal district, an |
---|
16 | 16 | | appraisal supervisor or assistant, a property tax appraiser, an |
---|
17 | 17 | | appraisal engineer, and any other person authorized to render |
---|
18 | 18 | | judgment on, recommend, or certify an appraised value to the |
---|
19 | 19 | | appraisal review board of an appraisal district; |
---|
20 | 20 | | (2) a person who engages in appraisal of property for |
---|
21 | 21 | | ad valorem tax purposes for an appraisal district or a taxing unit; |
---|
22 | 22 | | (3) an assessor-collector, [other than a county |
---|
23 | 23 | | assessor-collector; |
---|
24 | 24 | | [(4)] a collector, or another person designated by a |
---|
25 | 25 | | governing body as the chief administrator of the taxing unit's |
---|
26 | 26 | | assessment functions, collection functions, or both; and |
---|
27 | 27 | | (4) [(5)] a person who performs assessment or |
---|
28 | 28 | | collection functions for a taxing unit and is required to register |
---|
29 | 29 | | by the chief administrator of the unit's tax office. |
---|
30 | 30 | | (b) A county tax assessor-collector or an employee of the |
---|
31 | 31 | | county tax assessor-collector is exempt from registration with the |
---|
32 | 32 | | department. |
---|
33 | 33 | | SECTION 2. Subchapter D, Chapter 1151, Occupations Code, is |
---|
34 | 34 | | amended by adding Section 1151.1515 to read as follows: |
---|
35 | 35 | | Sec. 1151.1515. VOLUNTARY REGISTRATION. (a) A person who |
---|
36 | 36 | | is exempt from registration under Section 1151.151(b) may register |
---|
37 | 37 | | if the person satisfies the registration requirements of this |
---|
38 | 38 | | chapter. |
---|
39 | 39 | | (b) A person exempt from the registration requirements of |
---|
40 | 40 | | this chapter who elects to register is subject to this chapter. |
---|
41 | 41 | | SECTION 3. Sections 1151.160(d) and (g), Occupations Code, |
---|
42 | 42 | | are amended to read as follows: |
---|
43 | 43 | | (d) A person registered as an assessor or |
---|
44 | 44 | | assessor-collector [other than a county assessor-collector] shall |
---|
45 | 45 | | become certified as a registered Texas assessor not later than the |
---|
46 | 46 | | fifth anniversary of the date of the person's original |
---|
47 | 47 | | registration. |
---|
48 | 48 | | (g) A registrant who has not obtained the certification |
---|
49 | 49 | | required by Subsection (c), (d), or (e) within the time required by |
---|
50 | 50 | | the applicable subsection is entitled to a one-year extension to |
---|
51 | 51 | | meet the certification requirements if: |
---|
52 | 52 | | (1) the applicant submits proof of active military |
---|
53 | 53 | | status performed after the date of the applicant's original |
---|
54 | 54 | | registration; |
---|
55 | 55 | | (2) the applicant submits proof of leave under the |
---|
56 | 56 | | federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601 |
---|
57 | 57 | | et seq.) taken after the date of the applicant's original |
---|
58 | 58 | | registration; |
---|
59 | 59 | | (3) the applicant submits proof of a death or illness |
---|
60 | 60 | | in the family or an unforeseen emergency occurring after the date of |
---|
61 | 61 | | the applicant's original registration that prevented the |
---|
62 | 62 | | registrant from meeting certification requirements; |
---|
63 | 63 | | (4) a county tax assessor-collector, chief appraiser, |
---|
64 | 64 | | chief administrative officer of a political subdivision, or other |
---|
65 | 65 | | person authorized by the commission by rule requests the extension |
---|
66 | 66 | | on behalf of an employee; |
---|
67 | 67 | | (5) the applicant requesting the extension is a county |
---|
68 | 68 | | tax assessor-collector or chief appraiser; or |
---|
69 | 69 | | (6) the applicant meets another reasonable |
---|
70 | 70 | | qualification for an extension established by the commission by |
---|
71 | 71 | | rule. |
---|
72 | 72 | | SECTION 4. Section 1151.003, Occupations Code, is repealed. |
---|
73 | 73 | | SECTION 5. (a) The Texas Commission of Licensing and |
---|
74 | 74 | | Regulation shall establish procedures and requirements for the |
---|
75 | 75 | | expedited reinstatement of a certification under Section 1151.160, |
---|
76 | 76 | | Occupations Code, held by a county tax assessor-collector or an |
---|
77 | 77 | | employee of a county tax assessor-collector on June 13, 2013, and |
---|
78 | 78 | | nullified by Chapter 429 (S.B. 546), Acts of the 83rd Legislature, |
---|
79 | 79 | | Regular Session, 2013. |
---|
80 | 80 | | (b) A county tax assessor-collector or an employee of a |
---|
81 | 81 | | county tax assessor-collector who was a registrant under Chapter |
---|
82 | 82 | | 1151, Occupations Code, on June 13, 2013, and had not obtained the |
---|
83 | 83 | | certification under Section 1151.160, Occupations Code, on or |
---|
84 | 84 | | before that date is entitled to a three-year extension of the |
---|
85 | 85 | | applicable anniversary date of the person's original registration |
---|
86 | 86 | | described by Subsection (c), (d), or (e) of that section to meet the |
---|
87 | 87 | | certification requirements. This extension is in addition to the |
---|
88 | 88 | | one-year extension authorized under Section 1151.160(g), |
---|
89 | 89 | | Occupations Code, if the registrant qualifies for an extension |
---|
90 | 90 | | under that section. |
---|
91 | 91 | | (c) Not later than December 1, 2015, the Texas Commission of |
---|
92 | 92 | | Licensing and Regulation shall adopt rules to implement this |
---|
93 | 93 | | section. |
---|
94 | 94 | | SECTION 6. This Act takes effect September 1, 2015. |
---|