84R10320 CJC-F
By: Watson S.B. No. 1468
A BILL TO BE ENTITLED
AN ACT
relating to the selection and removal of officials involved in the
process of appraising property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.04(a), Tax Code, is amended to read as
follows:
(a) A majority of the appraisal district board of directors
constitutes a quorum. At its first meeting each calendar year, the
board shall elect from its members a chairman and a secretary. The
board may elect from its members any other officers or assistant
officers the board considers necessary.
SECTION 2. Section 6.41, Tax Code, is amended by amending
Subsections (f) and (i) and adding Subsections (f-1), (f-2), and
(f-3) to read as follows:
(f) A member of the appraisal review board appointed by the
appraisal district board of directors may be removed from the board
by a majority vote of the appraisal district board of directors. A
member of the appraisal review board or an appraisal review board
commissioner appointed by a local administrative district judge may
be removed [, or] by the local administrative district judge [or the
judge's designee, as applicable, that appointed the
member]. Grounds for removal are:
(1) a violation of Section 6.412, 6.413, 41.66(f), or
41.69;
(2) failure to attend a [good cause relating to the
attendance of members at] called meeting [meetings] of the board as
established by written policy adopted by a majority of the
appraisal district board of directors; [or]
(3) failure to conduct hearings as scheduled by the
appraisal review board as established by written policy adopted by
a majority of the appraisal district board of directors;
(4) [clear and convincing] evidence of [repeated] bias
or misconduct; or
(5) physical or verbal abuse of a member of the public
appearing before the board, a member of the board, a member of the
appraisal district board of directors, or the staff of the
appraisal district that occurs during the course of the member's
official duties or on the premises of the appraisal office.
(f-1) For purposes of Subsection (f)(4), failure by a board
member to perform the member's duties in accordance with the
guidelines set forth in the Code of Judicial Conduct is evidence of
misconduct by the board member.
(f-2) The chief appraiser or another employee or agent of an
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 who has knowledge that a potential ground for
removal of a board member or board commissioner exists shall notify
the chairman of the appraisal district board of directors or the
local administrative district judge who appointed the board member
or commissioner, as appropriate, of the potential ground for
removal. Providing notice under this subsection is not a violation
of Subsection (i) or Section 6.411(b).
(f-3) The validity of a board action is not affected by the
fact that the action is taken when a ground for removal of a board
member or board commissioner exists.
(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 regarding the appointment or removal 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 or removal from 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, the general
counsel or other attorney for the appraisal review board, 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) or (f-2) of this section or Section
411.1296, Government Code.
SECTION 3. Section 6.411(c-1), Tax Code, is amended to read
as follows:
(c-1) This section does not apply to communications with a
member of an appraisal review board by the chief appraiser or
another employee or a member of the board of directors of an
appraisal district or a property tax consultant or attorney
representing a party to a proceeding before the appraisal review
board:
(1) during a hearing on a protest or other proceeding
before the appraisal review board;
(2) that constitute social conversation;
(3) that are specifically limited to and involve
administrative, clerical, or logistical matters related to the
scheduling and operation of hearings, the processing of documents,
the issuance of orders, notices, and subpoenas, and the operation,
appointment, reappointment, removal, composition, or attendance at
training of the appraisal review board; or
(4) that are necessary and appropriate to enable the
board of directors of the appraisal district to determine whether
to appoint, reappoint, or remove a person as a member,
commissioner, or officer [the chairman or secretary] of the
appraisal review board.
SECTION 4. 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 of directors of the appraisal district by
resolution shall select a chairman and a secretary from among the
members of the appraisal review board, and may select from among
those members any other officers or assistant officers the
appraisal review board considers necessary. 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 5. An appraisal district board of directors or an
appraisal review board that, on the effective date of this Act, has
not adopted a rule or bylaw governing its members' attendance of
scheduled meetings and hearings shall adopt such a rule or bylaw as
soon as practicable after the effective date of this Act.
SECTION 6. This Act takes effect September 1, 2015.