85R6755 JCG-F
By: Hancock S.B. No. 2208
A BILL TO BE ENTITLED
AN ACT
relating to the transfer of the regulation of property tax
professionals from the Texas Department of Licensing and Regulation
to the comptroller of public accounts; providing civil and
administrative penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1151.002(5), Occupations Code, is
amended to read as follows:
(5) "Code of ethics" means a formal statement of
ethical standards of conduct adopted by the comptroller
[commission].
SECTION 2. Section 1151.004(b), Occupations Code, is
amended to read as follows:
(b) The comptroller [department] shall thoroughly
investigate a complaint of a violation of this section.
SECTION 3. Sections 1151.051(a) and (c), Occupations Code,
are amended to read as follows:
(a) The Texas Tax Professional Advisory Committee consists
of seven members appointed by the comptroller [presiding officer of
the commission with the approval of the commission] as follows:
(1) two members who are certified under this chapter
as registered professional appraisers;
(2) two members who are certified under this chapter
as registered Texas collectors or registered Texas assessors; and
(3) three members who represent the public.
(c) The comptroller [presiding officer of the commission]
shall designate one member of the committee as the presiding
officer.
SECTION 4. Section 1151.0511, Occupations Code, is amended
to read as follows:
Sec. 1151.0511. PUBLIC MEMBER ELIGIBILITY. A person may
not be a public member of the committee if the person or the
person's spouse:
(1) is registered, certified, or licensed by a
regulatory agency in the field of property tax appraisal,
assessment, or collection;
(2) is employed by or participates in the management
of a business entity or other organization regulated by or
receiving money from the comptroller [department];
(3) owns or controls, directly or indirectly, more
than a 10 percent interest in a business entity or other
organization regulated by or receiving money from the comptroller
[department];
(4) uses or receives a substantial amount of tangible
goods, services, or money from the comptroller [department] other
than compensation or reimbursement authorized by law for committee
membership, attendance, or expenses; or
(5) at any time has served on an appraisal review
board.
SECTION 5. Section 1151.0512(c), Occupations Code, is
amended to read as follows:
(c) A person may not be a member of the committee if the
person or the person's spouse is required to register as a lobbyist
under Chapter 305, Government Code, because of the person's
activities for compensation on behalf of a profession related to
the operation of the committee or the comptroller's office
[department].
SECTION 6. The heading to Subchapter C, Chapter 1151,
Occupations Code, is amended to read as follows:
SUBCHAPTER C. DUTIES OF COMPTROLLER [COMMISSION, EXECUTIVE
DIRECTOR, DEPARTMENT,] AND ADVISORY COMMITTEE
SECTION 7. Section 1151.101, Occupations Code, is amended
to read as follows:
Sec. 1151.101. FEES. The comptroller [commission], with
the advice of the committee, shall establish fees under this
chapter in amounts reasonable and necessary to cover the costs of
administering the programs and activities under this chapter.
SECTION 8. Section 1151.102, Occupations Code, is amended
to read as follows:
Sec. 1151.102. GENERAL RULEMAKING AUTHORITY. The
comptroller [commission] may adopt and enforce rules necessary for
the performance of the comptroller's [department's] duties under
this chapter.
SECTION 9. Section 1151.103, Occupations Code, is amended
to read as follows:
Sec. 1151.103. ESTABLISHMENT OF PROFESSIONAL STANDARDS.
The comptroller [commission] shall establish standards of
professional practice, conduct, education, and ethics for
appraisers, assessors, and collectors consistent with the purposes
and intent of this chapter.
SECTION 10. Section 1151.104, Occupations Code, is amended
to read as follows:
Sec. 1151.104. ENFORCEMENT OF CHAPTER. The comptroller
[department] may ensure strict compliance with and enforce this
chapter.
SECTION 11. Section 1151.106(a), Occupations Code, is
amended to read as follows:
(a) The comptroller [commission] by rule shall:
(1) adopt a classification system for registrants; and
(2) establish minimum requirements for each
classification.
SECTION 12. Section 1151.107(a), Occupations Code, is
amended to read as follows:
(a) The comptroller [department] shall maintain a roster of
registrants that includes each registrant's name, place of
employment, and classification.
SECTION 13. Section 1151.108, Occupations Code, is amended
to read as follows:
Sec. 1151.108. COMMITTEE DUTIES. The committee shall:
(1) recommend to the comptroller [commission] rules
and standards regarding technical issues relating to tax
professionals;
(2) provide advice to the comptroller [commission]
regarding continuing education courses and curricula for
registrants;
(3) provide advice to the comptroller [commission]
regarding the contents of any examination required by the
comptroller [commission] under this chapter; and
(4) educate, and respond to questions from, the
comptroller [commission and the department] regarding issues
affecting tax professionals.
SECTION 14. Section 1151.151, Occupations Code, is amended
to read as follows:
Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. The
following persons must register with the comptroller [department]:
(1) the chief appraiser of an appraisal district, an
appraisal supervisor or assistant, a property tax appraiser, an
appraisal engineer, and any other person authorized to render
judgment on, recommend, or certify an appraised value to the
appraisal review board of an appraisal district;
(2) a person who engages in appraisal of property for
ad valorem tax purposes for an appraisal district or a taxing unit;
(3) an assessor-collector other than a county
assessor-collector;
(4) a collector or another person designated by a
governing body as the chief administrator of the taxing unit's
assessment functions, collection functions, or both; and
(5) a person who performs assessment or collection
functions for a taxing unit and is required to register by the chief
administrator of the unit's tax office.
SECTION 15. Section 1151.153, Occupations Code, is amended
to read as follows:
Sec. 1151.153. REGISTRATION APPLICATION. (a) An
application for registration must be made on the printed form
provided by the comptroller [department]. In prescribing the
contents of an application form, the comptroller [commission] shall
ensure that the form requires information sufficient to properly
classify the applicant.
(b) Each application form the comptroller [department]
provides must be accompanied by the code of ethics.
SECTION 16. Section 1151.155, Occupations Code, is amended
to read as follows:
Sec. 1151.155. ACTION ON APPLICATION. (a) The comptroller
[department] shall act on an application for registration not later
than the 30th day after the date the application is received.
(b) The comptroller [department] shall:
(1) classify and register each applicant the
comptroller [department] approves; and
(2) notify the registrant of the requirements for:
(A) maintenance of the registrant's current
registration; and
(B) professional certification by the
comptroller [department].
SECTION 17. Section 1151.156, Occupations Code, is amended
to read as follows:
Sec. 1151.156. DISCRIMINATION PROHIBITED. The comptroller
[department] may not refuse to register an applicant because of the
race, color, disability, sex, religion, age, or national origin of
the applicant.
SECTION 18. Section 1151.157(a), Occupations Code, is
amended to read as follows:
(a) The comptroller [department] shall issue an
identification card to each person registered under this chapter.
While on official duty, the registrant shall have the
identification card in the registrant's possession.
SECTION 19. Section 1151.158, Occupations Code, is amended
to read as follows:
Sec. 1151.158. ANNUAL FEE; EXPIRATION AND RENEWAL OF
REGISTRATION. (a) Except as otherwise provided by the comptroller
[commission], a registration under this chapter is valid for one
year and must be renewed annually. A registrant must pay an annual
fee. The comptroller [commission] by rule may adopt a system under
which registrations expire on various dates during the year.
(b) Not later than the 30th day before the date a person's
registration under this chapter is scheduled to expire, the
comptroller [The department] shall send written notice [notify a
registrant under this chapter] of the impending expiration to the
person at the person's last known address according to the records
of the comptroller [of the registrant's registration as provided by
Section 51.401(f)].
SECTION 20. Sections 1151.1581(a), (c), (e), and (f),
Occupations Code, are amended to read as follows:
(a) The comptroller [commission] shall recognize, prepare,
or administer continuing education programs for registrants under
this chapter.
(c) A registrant must participate in the programs to the
extent required by the comptroller [department] to keep the
person's certificate of registration.
(e) The comptroller may set fees for continuing education
courses and providers of continuing education courses in amounts
reasonable and necessary to cover the comptroller's costs in
administering [the comptroller's duties under] this section.
(f) As part of the continuing education requirements for a
registered professional appraiser who is the chief appraiser of an
appraisal district, the comptroller [commission] by rule shall
require the registrant to complete:
(1) at least half of the required hours in a program
devoted to one or more of the topics listed in Section 1151.164(b);
and
(2) at least two of the required hours in a program of
professional ethics specific to the chief appraiser of an appraisal
district, including a program on the importance of maintaining the
independence of an appraisal office from political pressure.
SECTION 21. Section 1151.160, Occupations Code, is amended
by amending Subsections (a), (b), (c), (f), (g), (h), and (i) to
read as follows:
(a) The comptroller [commission] by rule shall adopt
minimum requirements for the certification of registrants. The
requirements for certification of a registrant must emphasize the
areas of responsibility of the registrant in performing the
registrant's duties for the taxing unit.
(b) "Registered professional appraiser" is the highest
level of certification established by the comptroller [commission]
for a person engaged in appraisal. "Registered Texas assessor" is
the highest level of certification established by the comptroller
[commission] for a person engaged in assessment. "Registered Texas
collector" is the highest level of certification established by the
comptroller [commission] for a person engaged in collection.
(c) A person registered as an appraiser shall become
certified as a registered professional appraiser not later than the
fifth anniversary of the date of the person's original
registration. The person shall obtain certification by:
(1) successfully completing the certification
requirements established by comptroller [commission] rule; or
(2) if the person is certified or licensed under
Chapter 1103 as an appraiser by the Texas Appraiser Licensing and
Certification Board, passing the appropriate examination required
under Section 1151.161.
(f) In this subsection, "break in service" means time during
which a person is not employed in the type of employment for which
the person is registered, other than a period resulting from
termination for cause. A registrant who has a break in service is
entitled to an adjustment of the applicable anniversary date
described by Subsection (c), (d), or (e) equal to the length of the
break in service, as determined by comptroller [commission] rule.
A person who has a break in service that exceeds five years must
submit a new application and proof of completion of current course
requirements, unless otherwise excepted under comptroller
[commission] rule.
(g) A registrant who has not obtained the certification
required by Subsection (c), (d), or (e) within the time required by
the applicable subsection is entitled to a one-year extension to
meet the certification requirements if:
(1) the applicant submits proof of active military
status performed after the date of the applicant's original
registration;
(2) the applicant submits proof of leave under the
federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601
et seq.) taken after the date of the applicant's original
registration;
(3) the applicant submits proof of a death or illness
in the family or an unforeseen emergency occurring after the date of
the applicant's original registration that prevented the
registrant from meeting certification requirements;
(4) a chief appraiser, chief administrative officer of
a political subdivision, or other person authorized by the
comptroller [commission] by rule requests the extension on behalf
of an employee;
(5) the applicant requesting the extension is a chief
appraiser; or
(6) the applicant meets another reasonable
qualification for an extension established by the comptroller
[commission] by rule.
(h) The comptroller [commission] shall establish reasonable
qualifications for reapplication for a registration by an applicant
who does not meet any of the requirements of Subsection (g) [or
Section 1151.1605].
(i) The comptroller [commission] shall adopt rules as
necessary to implement this section.
SECTION 22. Section 1151.161, Occupations Code, is amended
to read as follows:
Sec. 1151.161. EXAMINATION FOR CERTIFICATION; APPLICATION;
FEE. (a) The comptroller [commission] by rule shall require a
registrant to pass one or more examinations to be certified. The
comptroller [commission] by rule shall ensure that any examination
required for certification is administered in compliance with the
Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et
seq.).
(b) An applicant for examination under this section must
apply to take the examination in the manner prescribed by the
comptroller [department].
(c) The comptroller [department] may accept, develop, or
contract for the examinations required by this section, including
the administration of the examinations. The comptroller must
approve the content of an examination [accepted, developed, or
contracted for by the department]. The comptroller [department]
may require a third-party vendor to collect a fee associated with
the examination directly from examinees.
SECTION 23. Section 1151.162, Occupations Code, is amended
to read as follows:
Sec. 1151.162. RULES RELATING TO RECERTIFICATION AND
SPECIALIZATION. The comptroller [commission] may adopt rules:
(1) regarding recertification to ensure that each
person certified under this chapter who is engaged in appraisal,
assessment, or collection is registered and professionally
competent; and
(2) establishing specialized classifications,
designations, and requirements as necessary to accomplish the
purposes of this chapter, including maintaining high standards of
professional practice in all phases of property taxation.
SECTION 24. Section 1151.163, Occupations Code, is amended
to read as follows:
Sec. 1151.163. REGISTRATION BY ENDORSEMENT. The
comptroller [department] may waive any prerequisite to obtaining a
certificate of registration for an applicant after reviewing the
applicant's credentials and determining that the applicant holds a
license or certificate of registration issued by another
jurisdiction that has requirements substantially equivalent to
those of this state.
SECTION 25. Section 1151.164, Occupations Code, is amended
to read as follows:
Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
comptroller [department] shall implement a training program for
newly appointed chief appraisers and shall prescribe the curriculum
for the training program as provided by this section.
(b) The training program must provide the appointee with
information regarding:
(1) this chapter;
(2) the programs operated by the comptroller under
this chapter [department];
(3) the role and functions of the comptroller under
this chapter [department];
(4) the rules of the comptroller under this chapter
[commission], with an emphasis on the rules that relate to ethical
behavior;
(5) the role and functions of the chief appraiser, the
appraisal district board of directors, and the appraisal review
board;
(6) the importance of maintaining the independence of
an appraisal office from political pressure;
(7) the importance of prompt and courteous treatment
of the public;
(8) the finance and budgeting requirements for an
appraisal district, including appropriate controls to ensure that
expenditures are proper; and
(9) the requirements of:
(A) the open meetings law, Chapter 551,
Government Code;
(B) the public information law, Chapter 552,
Government Code;
(C) the administrative procedure law, Chapter
2001, Government Code;
(D) other laws relating to public officials,
including conflict-of-interest laws; and
(E) the standards of ethics imposed by the
Uniform Standards of Professional Appraisal Practice.
SECTION 26. Section 1151.165, Occupations Code, is amended
to read as follows:
Sec. 1151.165. INACTIVE STATUS. The comptroller
[commission] may adopt rules to allow a registrant to place a
registration issued by the comptroller [department] on inactive
status [in the same manner as a license is placed on inactive status
under Section 51.4011].
SECTION 27. Subchapter E, Chapter 1151, Occupations Code,
is amended by adding Section 1151.201 to read as follows:
Sec. 1151.201. INSPECTIONS AND INVESTIGATIONS. The
comptroller may conduct inspections or investigations as necessary
to enforce this chapter.
SECTION 28. Sections 1151.202(a), (b), and (c), Occupations
Code, are amended to read as follows:
(a) The comptroller [department] may deny an application
for registration, revoke, suspend, or refuse to renew a
registration, reprimand a registrant, [of] or take other
disciplinary action [as described by Chapter 51] against a person
who violates this chapter or a comptroller [commission] rule
adopted under this chapter.
(b) The comptroller [commission] by rule shall adopt
written guidelines to ensure that denials of registration under
this section and other disciplinary actions [under Chapter 51] are
administered consistently.
(c) The comptroller may place on probation a person whose
registration is suspended. If a registration suspension is
probated, the comptroller may require the person to:
(1) report regularly to the comptroller on matters
that are the basis of the probation;
(2) limit practice to the areas prescribed by the
comptroller; or
(3) continue or renew professional education until the
person attains a degree of skill satisfactory to the comptroller in
those areas that are the basis for the probation [Before imposing an
administrative penalty under Subchapter F, Chapter 51, against a
registrant, the department must consider evidence that the
registrant:
[(1) attempted in good faith to implement or execute a
law, policy, rule, order, budgetary restriction, or other
regulation provided by the laws of this state, the comptroller, or
the governing body or the chief administrator of the appraisal
district or taxing jurisdiction that employs the registrant;
[(2) acted on the advice of counsel or the
comptroller; or
[(3) had discretion over the matter on which the
complaint is based, if the complaint is based solely on grounds that
the registrant decided incorrectly or failed to exercise discretion
in favor of the complainant].
SECTION 29. Subchapter E, Chapter 1151, Occupations Code,
is amended by adding Section 1151.203 to read as follows:
Sec. 1151.203. HEARINGS; ADMINISTRATIVE PROCEDURE. (a) If
the comptroller proposes to deny an application for registration or
take disciplinary action against a person, the person is entitled
to a hearing.
(b) The proceedings relating to a denial of an application
for registration and disciplinary action by the comptroller under
this chapter are governed by Chapter 2001, Government Code. A
hearing under this chapter shall be conducted by the State Office of
Administrative Hearings.
SECTION 30. Section 1151.204, Occupations Code, is amended
to read as follows:
Sec. 1151.204. DISMISSAL OF COMPLAINTS. (a) After
investigation, the comptroller [department] may dismiss a
complaint filed under Section 1151.206, in part or entirely,
without conducting a hearing if the complaint does not credibly
allege a violation of this chapter or the standards established by
the comptroller [commission] for registrants under this chapter.
(b) After investigation, the comptroller [department] shall
dismiss a complaint, in part or entirely, without conducting a
hearing if:
(1) the complaint challenges:
(A) the imposition of or failure to waive
penalties or interest under Sections 33.01 and 33.011, Tax Code;
(B) the appraised value of a property;
(C) the appraisal methodology;
(D) the grant or denial of an exemption from
taxation; or
(E) any matter for which Title 1, Tax Code,
specifies a remedy, including an action that a property owner is
entitled to protest before an appraisal review board under Section
41.41(a), Tax Code; and
(2) the subject matter of the complaint has not been
finally resolved in the complainant's favor by an appraisal review
board, a governing body, an arbitrator, a court, or the State Office
of Administrative Hearings under Section 2003.901, Government
Code.
(c) This section does not apply to:
(1) the comptroller's findings in a review performed
[a matter referred to the department by the comptroller] under
Section 5.102, Tax Code, or a successor statute;
(2) a complaint concerning a registrant's failure to
comply with the registration and certification requirements of this
chapter; or
(3) a complaint concerning a newly appointed chief
appraiser's failure to complete the training program described by
Section 1151.164.
SECTION 31. Sections 1151.205(a) and (b), Occupations Code,
are amended to read as follows:
(a) The comptroller [department] may request and, if
necessary, compel by subpoena:
(1) the attendance of witnesses for examination under
oath; and
(2) the production of records, documents, and other
evidence relevant to the investigation of an alleged violation of
this chapter or a comptroller [commission] rule for inspection and
copying.
(b) If a person does not comply with the subpoena, the
comptroller [department], acting through the attorney general, may
file suit to enforce the subpoena in a district court in Travis
County or in the county in which a hearing under this chapter
[conducted by the department] may be held.
SECTION 32. Section 1151.206, Occupations Code, is amended
to read as follows:
Sec. 1151.206. COMPLAINT OF VIOLATION. (a) A person may
file a complaint with the comptroller [department] concerning a
violation of this chapter or a rule adopted by the comptroller
[commission] under this chapter.
(b) The comptroller may notify the local governmental
entity that employs a registrant of a complaint against the
registrant by sending a copy of the complaint letter to the local
governmental entity.
SECTION 33. Subchapter E, Chapter 1151, Occupations Code,
is amended by adding Sections 1151.207, 1151.208, and 1151.209 to
read as follows:
Sec. 1151.207. CEASE AND DESIST ORDER. The comptroller may
issue a cease and desist order if the comptroller determines that
the action is necessary to prevent a violation of:
(1) this chapter; or
(2) a rule adopted or order issued under this chapter.
Sec. 1151.208. ADMINISTRATIVE PENALTY. (a) The
comptroller may impose an administrative penalty against a person
who violates this chapter or a rule adopted under this chapter.
(b) Before imposing an administrative penalty against a
registrant, the comptroller must consider evidence that the
registrant:
(1) attempted in good faith to implement or execute a
law, policy, rule, order, budgetary restriction, or other
regulation provided by the laws of this state, the comptroller, or
the governing body or the chief administrator of the appraisal
district or taxing jurisdiction that employs the registrant;
(2) acted on the advice of counsel or the comptroller;
or
(3) had discretion over the matter on which the
complaint is based, if the complaint is based solely on grounds that
the registrant decided incorrectly or failed to exercise discretion
in favor of the complainant.
(c) The amount of the administrative penalty may not exceed
$5,000. Each day a violation continues or occurs is a separate
violation for the purpose of imposing a penalty. The amount shall be
based on:
(1) the seriousness of the violation, including the
nature, circumstances, extent, and gravity of the violation;
(2) the economic harm caused by the violation;
(3) the history of previous violations;
(4) the amount necessary to deter a future violation;
(5) efforts to correct the violation; and
(6) any other matter that justice may require.
(d) The enforcement of the administrative penalty may be
stayed during the time the order is under judicial review if the
person pays the penalty to the clerk of the court or files a
supersedeas bond with the court in the amount of the penalty. A
person who cannot afford to pay the penalty or file the bond may
stay the enforcement by filing an affidavit in the manner required
by the Texas Rules of Civil Procedure for a party who cannot afford
to file security for costs, subject to the right of the comptroller
to contest the affidavit as provided by those rules.
(e) The attorney general may sue to collect the penalty.
(f) A proceeding to impose the penalty is considered to be a
contested case under Chapter 2001, Government Code.
Sec. 1151.209. INJUNCTIVE RELIEF; CIVIL PENALTY. (a) The
attorney general or the comptroller may institute an action for
injunctive relief to restrain a violation by a person who appears to
be in violation of or threatening to violate this chapter or a rule
adopted under this chapter.
(b) The attorney general or the comptroller may institute an
action to collect a civil penalty from a person who appears to be in
violation of this chapter or a rule adopted under this chapter. The
amount of a civil penalty may not exceed $5,000 for each violation.
(c) Each day a violation occurs or continues to occur is a
separate violation.
(d) The attorney general and the comptroller may recover
reasonable expenses incurred in obtaining injunctive relief or a
civil penalty under this section, including court costs, reasonable
attorney's fees, investigative costs, witness fees, and deposition
expenses.
SECTION 34. Section 1152.103, Occupations Code, is amended
to read as follows:
Sec. 1152.103. MEMBERSHIP RESTRICTIONS. A person is not
eligible for appointment as a member of the council if the person
is:
(1) required to register with the secretary of state
under Chapter 305, Government Code;
(2) required to register with the comptroller
[department] under Chapter 1151; or
(3) exempt from the registration requirements imposed
by this chapter, except as provided by Section 1152.102.
SECTION 35. Section 5.04, Tax Code, is amended to read as
follows:
Sec. 5.04. TRAINING AND EDUCATION OF APPRAISERS. (a) The
comptroller shall be [enter into a memorandum of understanding with
the Texas Department of Licensing and Regulation or any successor
agency] responsible for certifying tax professionals in this state
and for [in] setting standards for and approving curricula and
materials for use in training and educating appraisers and
assessor-collectors. The [, and the] comptroller may contract or
enter into a memorandum of understanding with other public
agencies, educational institutions, or private organizations in
sponsoring courses of instruction and training programs.
(b) An appraisal district shall reimburse an employee of the
appraisal office for all actual and necessary expenses, tuition and
other fees, and costs of materials incurred in attending, with
approval of the chief appraiser, a course or training program
sponsored or approved by the comptroller [Texas Department of
Licensing and Regulation].
SECTION 36. Sections 5.102(d) and (e), Tax Code, are
amended to read as follows:
(d) If the appraisal district fails to comply with the
recommendations in the report and the comptroller finds that the
board of directors of the appraisal district failed to take
remedial action reasonably designed to ensure substantial
compliance with each recommendation in the report before the first
anniversary of the date the report was issued, the comptroller
[shall notify the Board of Tax Professional Examiners, or a
successor to the board, which] shall take action necessary to
ensure that the recommendations in the report are implemented as
soon as practicable.
(e) Before February 1 of the year following the year in
which the comptroller [Board of Tax Professional Examiners, or its
successor,] takes action under Subsection (d), [and with the
assistance of the comptroller,] the comptroller [board] shall
determine whether the recommendations in the most recent report
have been substantially implemented. The comptroller [presiding
officer of the board] shall notify the chief appraiser and the board
of directors of the appraisal district in writing of the
comptroller's [board's] determination.
SECTION 37. The following provisions of the Occupations
Code are repealed:
(1) Sections 1151.002(7-a) and (7-c);
(2) Section 1151.1015;
(3) Sections 1151.1581(b) and (d); and
(4) Section 1151.202(d).
SECTION 38. Not later than March 1, 2018, the comptroller of
public accounts shall adopt rules necessary to implement the
changes in law made by this Act to Chapter 1151, Occupations Code.
SECTION 39. The changes in law made by this Act to Sections
1151.0511 and 1151.0512, Occupations Code, regarding the
eligibility requirements of members of the Texas Tax Professional
Advisory Committee do not affect the entitlement of a member
serving on the committee immediately before the effective date of
this Act to continue to serve as a member of the committee for the
remainder of the member's term. As the terms of committee members
expire or as vacancies occur on the committee, the comptroller of
public accounts shall appoint members to the committee as necessary
to comply with Sections 1151.0511 and 1151.0512, Occupations Code,
as amended by this Act.
SECTION 40. (a) A rule or fee of the Texas Department of
Licensing and Regulation under Chapter 1151, Occupations Code, in
effect on the effective date of this Act is continued in effect as a
rule or fee of the comptroller of public accounts until superseded
by a rule of the comptroller. A registration or certification
issued by the department under Chapter 1151, Occupations Code, in
effect on the effective date of this Act is continued in effect as
provided by the law in effect immediately before the effective date
of this Act. A complaint, investigation, contested case, or other
proceeding pending under Chapter 1151, Occupations Code, on the
effective date of this Act is continued without change in status
after the effective date of this Act. An action taken by the
department is considered to be an action of the comptroller.
(b) A reference to the Texas Department of Licensing and
Regulation in another law or an administrative rule applicable to
Chapter 1151, Occupations Code, means the comptroller of public
accounts.
SECTION 41. As soon as practicable after the effective date
of this Act, the comptroller of public accounts and the Texas
Department of Licensing and Regulation shall adopt a transition
plan to provide for the transfer not later than January 1, 2018, of
the following to the comptroller to the extent necessary for the
exercise of the comptroller's powers and duties related to Chapter
1151, Occupations Code, as amended by this Act:
(1) personnel;
(2) equipment, files, and records; and
(3) money appropriated for the fiscal biennium ending
August 31, 2019.
SECTION 42. This Act takes effect September 1, 2017.