Texas 2017 - 85th Regular

Texas Senate Bill SB2208 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R6755 JCG-F
2	2	By: Hancock S.B. No. 2208
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the transfer of the regulation of property tax
8	8	professionals from the Texas Department of Licensing and Regulation
9	9	to the comptroller of public accounts; providing civil and
10	10	administrative penalties.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 1151.002(5), Occupations Code, is
13	13	amended to read as follows:
14	14	(5) "Code of ethics" means a formal statement of
15	15	ethical standards of conduct adopted by the comptroller
16	16	[commission].
17	17	SECTION 2. Section 1151.004(b), Occupations Code, is
18	18	amended to read as follows:
19	19	(b) The comptroller [department] shall thoroughly
20	20	investigate a complaint of a violation of this section.
21	21	SECTION 3. Sections 1151.051(a) and (c), Occupations Code,
22	22	are amended to read as follows:
23	23	(a) The Texas Tax Professional Advisory Committee consists
24	24	of seven members appointed by the comptroller [presiding officer of
25	25	the commission with the approval of the commission] as follows:
26	26	(1) two members who are certified under this chapter
27	27	as registered professional appraisers;
28	28	(2) two members who are certified under this chapter
29	29	as registered Texas collectors or registered Texas assessors; and
30	30	(3) three members who represent the public.
31	31	(c) The comptroller [presiding officer of the commission]
32	32	shall designate one member of the committee as the presiding
33	33	officer.
34	34	SECTION 4. Section 1151.0511, Occupations Code, is amended
35	35	to read as follows:
36	36	Sec. 1151.0511. PUBLIC MEMBER ELIGIBILITY. A person may
37	37	not be a public member of the committee if the person or the
38	38	person's spouse:
39	39	(1) is registered, certified, or licensed by a
40	40	regulatory agency in the field of property tax appraisal,
41	41	assessment, or collection;
42	42	(2) is employed by or participates in the management
43	43	of a business entity or other organization regulated by or
44	44	receiving money from the comptroller [department];
45	45	(3) owns or controls, directly or indirectly, more
46	46	than a 10 percent interest in a business entity or other
47	47	organization regulated by or receiving money from the comptroller
48	48	[department];
49	49	(4) uses or receives a substantial amount of tangible
50	50	goods, services, or money from the comptroller [department] other
51	51	than compensation or reimbursement authorized by law for committee
52	52	membership, attendance, or expenses; or
53	53	(5) at any time has served on an appraisal review
54	54	board.
55	55	SECTION 5. Section 1151.0512(c), Occupations Code, is
56	56	amended to read as follows:
57	57	(c) A person may not be a member of the committee if the
58	58	person or the person's spouse is required to register as a lobbyist
59	59	under Chapter 305, Government Code, because of the person's
60	60	activities for compensation on behalf of a profession related to
61	61	the operation of the committee or the comptroller's office
62	62	[department].
63	63	SECTION 6. The heading to Subchapter C, Chapter 1151,
64	64	Occupations Code, is amended to read as follows:
65	65	SUBCHAPTER C. DUTIES OF COMPTROLLER [COMMISSION, EXECUTIVE
66	66	DIRECTOR, DEPARTMENT,] AND ADVISORY COMMITTEE
67	67	SECTION 7. Section 1151.101, Occupations Code, is amended
68	68	to read as follows:
69	69	Sec. 1151.101. FEES. The comptroller [commission], with
70	70	the advice of the committee, shall establish fees under this
71	71	chapter in amounts reasonable and necessary to cover the costs of
72	72	administering the programs and activities under this chapter.
73	73	SECTION 8. Section 1151.102, Occupations Code, is amended
74	74	to read as follows:
75	75	Sec. 1151.102. GENERAL RULEMAKING AUTHORITY. The
76	76	comptroller [commission] may adopt and enforce rules necessary for
77	77	the performance of the comptroller's [department's] duties under
78	78	this chapter.
79	79	SECTION 9. Section 1151.103, Occupations Code, is amended
80	80	to read as follows:
81	81	Sec. 1151.103. ESTABLISHMENT OF PROFESSIONAL STANDARDS.
82	82	The comptroller [commission] shall establish standards of
83	83	professional practice, conduct, education, and ethics for
84	84	appraisers, assessors, and collectors consistent with the purposes
85	85	and intent of this chapter.
86	86	SECTION 10. Section 1151.104, Occupations Code, is amended
87	87	to read as follows:
88	88	Sec. 1151.104. ENFORCEMENT OF CHAPTER. The comptroller
89	89	[department] may ensure strict compliance with and enforce this
90	90	chapter.
91	91	SECTION 11. Section 1151.106(a), Occupations Code, is
92	92	amended to read as follows:
93	93	(a) The comptroller [commission] by rule shall:
94	94	(1) adopt a classification system for registrants; and
95	95	(2) establish minimum requirements for each
96	96	classification.
97	97	SECTION 12. Section 1151.107(a), Occupations Code, is
98	98	amended to read as follows:
99	99	(a) The comptroller [department] shall maintain a roster of
100	100	registrants that includes each registrant's name, place of
101	101	employment, and classification.
102	102	SECTION 13. Section 1151.108, Occupations Code, is amended
103	103	to read as follows:
104	104	Sec. 1151.108. COMMITTEE DUTIES. The committee shall:
105	105	(1) recommend to the comptroller [commission] rules
106	106	and standards regarding technical issues relating to tax
107	107	professionals;
108	108	(2) provide advice to the comptroller [commission]
109	109	regarding continuing education courses and curricula for
110	110	registrants;
111	111	(3) provide advice to the comptroller [commission]
112	112	regarding the contents of any examination required by the
113	113	comptroller [commission] under this chapter; and
114	114	(4) educate, and respond to questions from, the
115	115	comptroller [commission and the department] regarding issues
116	116	affecting tax professionals.
117	117	SECTION 14. Section 1151.151, Occupations Code, is amended
118	118	to read as follows:
119	119	Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. The
120	120	following persons must register with the comptroller [department]:
121	121	(1) the chief appraiser of an appraisal district, an
122	122	appraisal supervisor or assistant, a property tax appraiser, an
123	123	appraisal engineer, and any other person authorized to render
124	124	judgment on, recommend, or certify an appraised value to the
125	125	appraisal review board of an appraisal district;
126	126	(2) a person who engages in appraisal of property for
127	127	ad valorem tax purposes for an appraisal district or a taxing unit;
128	128	(3) an assessor-collector other than a county
129	129	assessor-collector;
130	130	(4) a collector or another person designated by a
131	131	governing body as the chief administrator of the taxing unit's
132	132	assessment functions, collection functions, or both; and
133	133	(5) a person who performs assessment or collection
134	134	functions for a taxing unit and is required to register by the chief
135	135	administrator of the unit's tax office.
136	136	SECTION 15. Section 1151.153, Occupations Code, is amended
137	137	to read as follows:
138	138	Sec. 1151.153. REGISTRATION APPLICATION. (a) An
139	139	application for registration must be made on the printed form
140	140	provided by the comptroller [department]. In prescribing the
141	141	contents of an application form, the comptroller [commission] shall
142	142	ensure that the form requires information sufficient to properly
143	143	classify the applicant.
144	144	(b) Each application form the comptroller [department]
145	145	provides must be accompanied by the code of ethics.
146	146	SECTION 16. Section 1151.155, Occupations Code, is amended
147	147	to read as follows:
148	148	Sec. 1151.155. ACTION ON APPLICATION. (a) The comptroller
149	149	[department] shall act on an application for registration not later
150	150	than the 30th day after the date the application is received.
151	151	(b) The comptroller [department] shall:
152	152	(1) classify and register each applicant the
153	153	comptroller [department] approves; and
154	154	(2) notify the registrant of the requirements for:
155	155	(A) maintenance of the registrant's current
156	156	registration; and
157	157	(B) professional certification by the
158	158	comptroller [department].
159	159	SECTION 17. Section 1151.156, Occupations Code, is amended
160	160	to read as follows:
161	161	Sec. 1151.156. DISCRIMINATION PROHIBITED. The comptroller
162	162	[department] may not refuse to register an applicant because of the
163	163	race, color, disability, sex, religion, age, or national origin of
164	164	the applicant.
165	165	SECTION 18. Section 1151.157(a), Occupations Code, is
166	166	amended to read as follows:
167	167	(a) The comptroller [department] shall issue an
168	168	identification card to each person registered under this chapter.
169	169	While on official duty, the registrant shall have the
170	170	identification card in the registrant's possession.
171	171	SECTION 19. Section 1151.158, Occupations Code, is amended
172	172	to read as follows:
173	173	Sec. 1151.158. ANNUAL FEE; EXPIRATION AND RENEWAL OF
174	174	REGISTRATION. (a) Except as otherwise provided by the comptroller
175	175	[commission], a registration under this chapter is valid for one
176	176	year and must be renewed annually. A registrant must pay an annual
177	177	fee. The comptroller [commission] by rule may adopt a system under
178	178	which registrations expire on various dates during the year.
179	179	(b) Not later than the 30th day before the date a person's
180	180	registration under this chapter is scheduled to expire, the
181	181	comptroller [The department] shall send written notice [notify a
182	182	registrant under this chapter] of the impending expiration to the
183	183	person at the person's last known address according to the records
184	184	of the comptroller [of the registrant's registration as provided by
185	185	Section 51.401(f)].
186	186	SECTION 20. Sections 1151.1581(a), (c), (e), and (f),
187	187	Occupations Code, are amended to read as follows:
188	188	(a) The comptroller [commission] shall recognize, prepare,
189	189	or administer continuing education programs for registrants under
190	190	this chapter.
191	191	(c) A registrant must participate in the programs to the
192	192	extent required by the comptroller [department] to keep the
193	193	person's certificate of registration.
194	194	(e) The comptroller may set fees for continuing education
195	195	courses and providers of continuing education courses in amounts
196	196	reasonable and necessary to cover the comptroller's costs in
197	197	administering [the comptroller's duties under] this section.
198	198	(f) As part of the continuing education requirements for a
199	199	registered professional appraiser who is the chief appraiser of an
200	200	appraisal district, the comptroller [commission] by rule shall
201	201	require the registrant to complete:
202	202	(1) at least half of the required hours in a program
203	203	devoted to one or more of the topics listed in Section 1151.164(b);
204	204	and
205	205	(2) at least two of the required hours in a program of
206	206	professional ethics specific to the chief appraiser of an appraisal
207	207	district, including a program on the importance of maintaining the
208	208	independence of an appraisal office from political pressure.
209	209	SECTION 21. Section 1151.160, Occupations Code, is amended
210	210	by amending Subsections (a), (b), (c), (f), (g), (h), and (i) to
211	211	read as follows:
212	212	(a) The comptroller [commission] by rule shall adopt
213	213	minimum requirements for the certification of registrants. The
214	214	requirements for certification of a registrant must emphasize the
215	215	areas of responsibility of the registrant in performing the
216	216	registrant's duties for the taxing unit.
217	217	(b) "Registered professional appraiser" is the highest
218	218	level of certification established by the comptroller [commission]
219	219	for a person engaged in appraisal. "Registered Texas assessor" is
220	220	the highest level of certification established by the comptroller
221	221	[commission] for a person engaged in assessment. "Registered Texas
222	222	collector" is the highest level of certification established by the
223	223	comptroller [commission] for a person engaged in collection.
224	224	(c) A person registered as an appraiser shall become
225	225	certified as a registered professional appraiser not later than the
226	226	fifth anniversary of the date of the person's original
227	227	registration. The person shall obtain certification by:
228	228	(1) successfully completing the certification
229	229	requirements established by comptroller [commission] rule; or
230	230	(2) if the person is certified or licensed under
231	231	Chapter 1103 as an appraiser by the Texas Appraiser Licensing and
232	232	Certification Board, passing the appropriate examination required
233	233	under Section 1151.161.
234	234	(f) In this subsection, "break in service" means time during
235	235	which a person is not employed in the type of employment for which
236	236	the person is registered, other than a period resulting from
237	237	termination for cause. A registrant who has a break in service is
238	238	entitled to an adjustment of the applicable anniversary date
239	239	described by Subsection (c), (d), or (e) equal to the length of the
240	240	break in service, as determined by comptroller [commission] rule.
241	241	A person who has a break in service that exceeds five years must
242	242	submit a new application and proof of completion of current course
243	243	requirements, unless otherwise excepted under comptroller
244	244	[commission] rule.
245	245	(g) A registrant who has not obtained the certification
246	246	required by Subsection (c), (d), or (e) within the time required by
247	247	the applicable subsection is entitled to a one-year extension to
248	248	meet the certification requirements if:
249	249	(1) the applicant submits proof of active military
250	250	status performed after the date of the applicant's original
251	251	registration;
252	252	(2) the applicant submits proof of leave under the
253	253	federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601
254	254	et seq.) taken after the date of the applicant's original
255	255	registration;
256	256	(3) the applicant submits proof of a death or illness
257	257	in the family or an unforeseen emergency occurring after the date of
258	258	the applicant's original registration that prevented the
259	259	registrant from meeting certification requirements;
260	260	(4) a chief appraiser, chief administrative officer of
261	261	a political subdivision, or other person authorized by the
262	262	comptroller [commission] by rule requests the extension on behalf
263	263	of an employee;
264	264	(5) the applicant requesting the extension is a chief
265	265	appraiser; or
266	266	(6) the applicant meets another reasonable
267	267	qualification for an extension established by the comptroller
268	268	[commission] by rule.
269	269	(h) The comptroller [commission] shall establish reasonable
270	270	qualifications for reapplication for a registration by an applicant
271	271	who does not meet any of the requirements of Subsection (g) [or
272	272	Section 1151.1605].
273	273	(i) The comptroller [commission] shall adopt rules as
274	274	necessary to implement this section.
275	275	SECTION 22. Section 1151.161, Occupations Code, is amended
276	276	to read as follows:
277	277	Sec. 1151.161. EXAMINATION FOR CERTIFICATION; APPLICATION;
278	278	FEE. (a) The comptroller [commission] by rule shall require a
279	279	registrant to pass one or more examinations to be certified. The
280	280	comptroller [commission] by rule shall ensure that any examination
281	281	required for certification is administered in compliance with the
282	282	Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et
283	283	seq.).
284	284	(b) An applicant for examination under this section must
285	285	apply to take the examination in the manner prescribed by the
286	286	comptroller [department].
287	287	(c) The comptroller [department] may accept, develop, or
288	288	contract for the examinations required by this section, including
289	289	the administration of the examinations. The comptroller must
290	290	approve the content of an examination [accepted, developed, or
291	291	contracted for by the department]. The comptroller [department]
292	292	may require a third-party vendor to collect a fee associated with
293	293	the examination directly from examinees.
294	294	SECTION 23. Section 1151.162, Occupations Code, is amended
295	295	to read as follows:
296	296	Sec. 1151.162. RULES RELATING TO RECERTIFICATION AND
297	297	SPECIALIZATION. The comptroller [commission] may adopt rules:
298	298	(1) regarding recertification to ensure that each
299	299	person certified under this chapter who is engaged in appraisal,
300	300	assessment, or collection is registered and professionally
301	301	competent; and
302	302	(2) establishing specialized classifications,
303	303	designations, and requirements as necessary to accomplish the
304	304	purposes of this chapter, including maintaining high standards of
305	305	professional practice in all phases of property taxation.
306	306	SECTION 24. Section 1151.163, Occupations Code, is amended
307	307	to read as follows:
308	308	Sec. 1151.163. REGISTRATION BY ENDORSEMENT. The
309	309	comptroller [department] may waive any prerequisite to obtaining a
310	310	certificate of registration for an applicant after reviewing the
311	311	applicant's credentials and determining that the applicant holds a
312	312	license or certificate of registration issued by another
313	313	jurisdiction that has requirements substantially equivalent to
314	314	those of this state.
315	315	SECTION 25. Section 1151.164, Occupations Code, is amended
316	316	to read as follows:
317	317	Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The
318	318	comptroller [department] shall implement a training program for
319	319	newly appointed chief appraisers and shall prescribe the curriculum
320	320	for the training program as provided by this section.
321	321	(b) The training program must provide the appointee with
322	322	information regarding:
323	323	(1) this chapter;
324	324	(2) the programs operated by the comptroller under
325	325	this chapter [department];
326	326	(3) the role and functions of the comptroller under
327	327	this chapter [department];
328	328	(4) the rules of the comptroller under this chapter
329	329	[commission], with an emphasis on the rules that relate to ethical
330	330	behavior;
331	331	(5) the role and functions of the chief appraiser, the
332	332	appraisal district board of directors, and the appraisal review
333	333	board;
334	334	(6) the importance of maintaining the independence of
335	335	an appraisal office from political pressure;
336	336	(7) the importance of prompt and courteous treatment
337	337	of the public;
338	338	(8) the finance and budgeting requirements for an
339	339	appraisal district, including appropriate controls to ensure that
340	340	expenditures are proper; and
341	341	(9) the requirements of:
342	342	(A) the open meetings law, Chapter 551,
343	343	Government Code;
344	344	(B) the public information law, Chapter 552,
345	345	Government Code;
346	346	(C) the administrative procedure law, Chapter
347	347	2001, Government Code;
348	348	(D) other laws relating to public officials,
349	349	including conflict-of-interest laws; and
350	350	(E) the standards of ethics imposed by the
351	351	Uniform Standards of Professional Appraisal Practice.
352	352	SECTION 26. Section 1151.165, Occupations Code, is amended
353	353	to read as follows:
354	354	Sec. 1151.165. INACTIVE STATUS. The comptroller
355	355	[commission] may adopt rules to allow a registrant to place a
356	356	registration issued by the comptroller [department] on inactive
357	357	status [in the same manner as a license is placed on inactive status
358	358	under Section 51.4011].
359	359	SECTION 27. Subchapter E, Chapter 1151, Occupations Code,
360	360	is amended by adding Section 1151.201 to read as follows:
361	361	Sec. 1151.201. INSPECTIONS AND INVESTIGATIONS. The
362	362	comptroller may conduct inspections or investigations as necessary
363	363	to enforce this chapter.
364	364	SECTION 28. Sections 1151.202(a), (b), and (c), Occupations
365	365	Code, are amended to read as follows:
366	366	(a) The comptroller [department] may deny an application
367	367	for registration, revoke, suspend, or refuse to renew a
368	368	registration, reprimand a registrant, [of] or take other
369	369	disciplinary action [as described by Chapter 51] against a person
370	370	who violates this chapter or a comptroller [commission] rule
371	371	adopted under this chapter.
372	372	(b) The comptroller [commission] by rule shall adopt
373	373	written guidelines to ensure that denials of registration under
374	374	this section and other disciplinary actions [under Chapter 51] are
375	375	administered consistently.
376	376	(c) The comptroller may place on probation a person whose
377	377	registration is suspended. If a registration suspension is
378	378	probated, the comptroller may require the person to:
379	379	(1) report regularly to the comptroller on matters
380	380	that are the basis of the probation;
381	381	(2) limit practice to the areas prescribed by the
382	382	comptroller; or
383	383	(3) continue or renew professional education until the
384	384	person attains a degree of skill satisfactory to the comptroller in
385	385	those areas that are the basis for the probation [Before imposing an
386	386	administrative penalty under Subchapter F, Chapter 51, against a
387	387	registrant, the department must consider evidence that the
388	388	registrant:
389	389	[(1) attempted in good faith to implement or execute a
390	390	law, policy, rule, order, budgetary restriction, or other
391	391	regulation provided by the laws of this state, the comptroller, or
392	392	the governing body or the chief administrator of the appraisal
393	393	district or taxing jurisdiction that employs the registrant;
394	394	[(2) acted on the advice of counsel or the
395	395	comptroller; or
396	396	[(3) had discretion over the matter on which the
397	397	complaint is based, if the complaint is based solely on grounds that
398	398	the registrant decided incorrectly or failed to exercise discretion
399	399	in favor of the complainant].
400	400	SECTION 29. Subchapter E, Chapter 1151, Occupations Code,
401	401	is amended by adding Section 1151.203 to read as follows:
402	402	Sec. 1151.203. HEARINGS; ADMINISTRATIVE PROCEDURE. (a) If
403	403	the comptroller proposes to deny an application for registration or
404	404	take disciplinary action against a person, the person is entitled
405	405	to a hearing.
406	406	(b) The proceedings relating to a denial of an application
407	407	for registration and disciplinary action by the comptroller under
408	408	this chapter are governed by Chapter 2001, Government Code. A
409	409	hearing under this chapter shall be conducted by the State Office of
410	410	Administrative Hearings.
411	411	SECTION 30. Section 1151.204, Occupations Code, is amended
412	412	to read as follows:
413	413	Sec. 1151.204. DISMISSAL OF COMPLAINTS. (a) After
414	414	investigation, the comptroller [department] may dismiss a
415	415	complaint filed under Section 1151.206, in part or entirely,
416	416	without conducting a hearing if the complaint does not credibly
417	417	allege a violation of this chapter or the standards established by
418	418	the comptroller [commission] for registrants under this chapter.
419	419	(b) After investigation, the comptroller [department] shall
420	420	dismiss a complaint, in part or entirely, without conducting a
421	421	hearing if:
422	422	(1) the complaint challenges:
423	423	(A) the imposition of or failure to waive
424	424	penalties or interest under Sections 33.01 and 33.011, Tax Code;
425	425	(B) the appraised value of a property;
426	426	(C) the appraisal methodology;
427	427	(D) the grant or denial of an exemption from
428	428	taxation; or
429	429	(E) any matter for which Title 1, Tax Code,
430	430	specifies a remedy, including an action that a property owner is
431	431	entitled to protest before an appraisal review board under Section
432	432	41.41(a), Tax Code; and
433	433	(2) the subject matter of the complaint has not been
434	434	finally resolved in the complainant's favor by an appraisal review
435	435	board, a governing body, an arbitrator, a court, or the State Office
436	436	of Administrative Hearings under Section 2003.901, Government
437	437	Code.
438	438	(c) This section does not apply to:
439	439	(1) the comptroller's findings in a review performed
440	440	[a matter referred to the department by the comptroller] under
441	441	Section 5.102, Tax Code, or a successor statute;
442	442	(2) a complaint concerning a registrant's failure to
443	443	comply with the registration and certification requirements of this
444	444	chapter; or
445	445	(3) a complaint concerning a newly appointed chief
446	446	appraiser's failure to complete the training program described by
447	447	Section 1151.164.
448	448	SECTION 31. Sections 1151.205(a) and (b), Occupations Code,
449	449	are amended to read as follows:
450	450	(a) The comptroller [department] may request and, if
451	451	necessary, compel by subpoena:
452	452	(1) the attendance of witnesses for examination under
453	453	oath; and
454	454	(2) the production of records, documents, and other
455	455	evidence relevant to the investigation of an alleged violation of
456	456	this chapter or a comptroller [commission] rule for inspection and
457	457	copying.
458	458	(b) If a person does not comply with the subpoena, the
459	459	comptroller [department], acting through the attorney general, may
460	460	file suit to enforce the subpoena in a district court in Travis
461	461	County or in the county in which a hearing under this chapter
462	462	[conducted by the department] may be held.
463	463	SECTION 32. Section 1151.206, Occupations Code, is amended
464	464	to read as follows:
465	465	Sec. 1151.206. COMPLAINT OF VIOLATION. (a) A person may
466	466	file a complaint with the comptroller [department] concerning a
467	467	violation of this chapter or a rule adopted by the comptroller
468	468	[commission] under this chapter.
469	469	(b) The comptroller may notify the local governmental
470	470	entity that employs a registrant of a complaint against the
471	471	registrant by sending a copy of the complaint letter to the local
472	472	governmental entity.
473	473	SECTION 33. Subchapter E, Chapter 1151, Occupations Code,
474	474	is amended by adding Sections 1151.207, 1151.208, and 1151.209 to
475	475	read as follows:
476	476	Sec. 1151.207. CEASE AND DESIST ORDER. The comptroller may
477	477	issue a cease and desist order if the comptroller determines that
478	478	the action is necessary to prevent a violation of:
479	479	(1) this chapter; or
480	480	(2) a rule adopted or order issued under this chapter.
481	481	Sec. 1151.208. ADMINISTRATIVE PENALTY. (a) The
482	482	comptroller may impose an administrative penalty against a person
483	483	who violates this chapter or a rule adopted under this chapter.
484	484	(b) Before imposing an administrative penalty against a
485	485	registrant, the comptroller must consider evidence that the
486	486	registrant:
487	487	(1) attempted in good faith to implement or execute a
488	488	law, policy, rule, order, budgetary restriction, or other
489	489	regulation provided by the laws of this state, the comptroller, or
490	490	the governing body or the chief administrator of the appraisal
491	491	district or taxing jurisdiction that employs the registrant;
492	492	(2) acted on the advice of counsel or the comptroller;
493	493	or
494	494	(3) had discretion over the matter on which the
495	495	complaint is based, if the complaint is based solely on grounds that
496	496	the registrant decided incorrectly or failed to exercise discretion
497	497	in favor of the complainant.
498	498	(c) The amount of the administrative penalty may not exceed
499	499	$5,000. Each day a violation continues or occurs is a separate
500	500	violation for the purpose of imposing a penalty. The amount shall be
501	501	based on:
502	502	(1) the seriousness of the violation, including the
503	503	nature, circumstances, extent, and gravity of the violation;
504	504	(2) the economic harm caused by the violation;
505	505	(3) the history of previous violations;
506	506	(4) the amount necessary to deter a future violation;
507	507	(5) efforts to correct the violation; and
508	508	(6) any other matter that justice may require.
509	509	(d) The enforcement of the administrative penalty may be
510	510	stayed during the time the order is under judicial review if the
511	511	person pays the penalty to the clerk of the court or files a
512	512	supersedeas bond with the court in the amount of the penalty. A
513	513	person who cannot afford to pay the penalty or file the bond may
514	514	stay the enforcement by filing an affidavit in the manner required
515	515	by the Texas Rules of Civil Procedure for a party who cannot afford
516	516	to file security for costs, subject to the right of the comptroller
517	517	to contest the affidavit as provided by those rules.
518	518	(e) The attorney general may sue to collect the penalty.
519	519	(f) A proceeding to impose the penalty is considered to be a
520	520	contested case under Chapter 2001, Government Code.
521	521	Sec. 1151.209. INJUNCTIVE RELIEF; CIVIL PENALTY. (a) The
522	522	attorney general or the comptroller may institute an action for
523	523	injunctive relief to restrain a violation by a person who appears to
524	524	be in violation of or threatening to violate this chapter or a rule
525	525	adopted under this chapter.
526	526	(b) The attorney general or the comptroller may institute an
527	527	action to collect a civil penalty from a person who appears to be in
528	528	violation of this chapter or a rule adopted under this chapter. The
529	529	amount of a civil penalty may not exceed $5,000 for each violation.
530	530	(c) Each day a violation occurs or continues to occur is a
531	531	separate violation.
532	532	(d) The attorney general and the comptroller may recover
533	533	reasonable expenses incurred in obtaining injunctive relief or a
534	534	civil penalty under this section, including court costs, reasonable
535	535	attorney's fees, investigative costs, witness fees, and deposition
536	536	expenses.
537	537	SECTION 34. Section 1152.103, Occupations Code, is amended
538	538	to read as follows:
539	539	Sec. 1152.103. MEMBERSHIP RESTRICTIONS. A person is not
540	540	eligible for appointment as a member of the council if the person
541	541	is:
542	542	(1) required to register with the secretary of state
543	543	under Chapter 305, Government Code;
544	544	(2) required to register with the comptroller
545	545	[department] under Chapter 1151; or
546	546	(3) exempt from the registration requirements imposed
547	547	by this chapter, except as provided by Section 1152.102.
548	548	SECTION 35. Section 5.04, Tax Code, is amended to read as
549	549	follows:
550	550	Sec. 5.04. TRAINING AND EDUCATION OF APPRAISERS. (a) The
551	551	comptroller shall be [enter into a memorandum of understanding with
552	552	the Texas Department of Licensing and Regulation or any successor
553	553	agency] responsible for certifying tax professionals in this state
554	554	and for [in] setting standards for and approving curricula and
555	555	materials for use in training and educating appraisers and
556	556	assessor-collectors. The [, and the] comptroller may contract or
557	557	enter into a memorandum of understanding with other public
558	558	agencies, educational institutions, or private organizations in
559	559	sponsoring courses of instruction and training programs.
560	560	(b) An appraisal district shall reimburse an employee of the
561	561	appraisal office for all actual and necessary expenses, tuition and
562	562	other fees, and costs of materials incurred in attending, with
563	563	approval of the chief appraiser, a course or training program
564	564	sponsored or approved by the comptroller [Texas Department of
565	565	Licensing and Regulation].
566	566	SECTION 36. Sections 5.102(d) and (e), Tax Code, are
567	567	amended to read as follows:
568	568	(d) If the appraisal district fails to comply with the
569	569	recommendations in the report and the comptroller finds that the
570	570	board of directors of the appraisal district failed to take
571	571	remedial action reasonably designed to ensure substantial
572	572	compliance with each recommendation in the report before the first
573	573	anniversary of the date the report was issued, the comptroller
574	574	[shall notify the Board of Tax Professional Examiners, or a
575	575	successor to the board, which] shall take action necessary to
576	576	ensure that the recommendations in the report are implemented as
577	577	soon as practicable.
578	578	(e) Before February 1 of the year following the year in
579	579	which the comptroller [Board of Tax Professional Examiners, or its
580	580	successor,] takes action under Subsection (d), [and with the
581	581	assistance of the comptroller,] the comptroller [board] shall
582	582	determine whether the recommendations in the most recent report
583	583	have been substantially implemented. The comptroller [presiding
584	584	officer of the board] shall notify the chief appraiser and the board
585	585	of directors of the appraisal district in writing of the
586	586	comptroller's [board's] determination.
587	587	SECTION 37. The following provisions of the Occupations
588	588	Code are repealed:
589	589	(1) Sections 1151.002(7-a) and (7-c);
590	590	(2) Section 1151.1015;
591	591	(3) Sections 1151.1581(b) and (d); and
592	592	(4) Section 1151.202(d).
593	593	SECTION 38. Not later than March 1, 2018, the comptroller of
594	594	public accounts shall adopt rules necessary to implement the
595	595	changes in law made by this Act to Chapter 1151, Occupations Code.
596	596	SECTION 39. The changes in law made by this Act to Sections
597	597	1151.0511 and 1151.0512, Occupations Code, regarding the
598	598	eligibility requirements of members of the Texas Tax Professional
599	599	Advisory Committee do not affect the entitlement of a member
600	600	serving on the committee immediately before the effective date of
601	601	this Act to continue to serve as a member of the committee for the
602	602	remainder of the member's term. As the terms of committee members
603	603	expire or as vacancies occur on the committee, the comptroller of
604	604	public accounts shall appoint members to the committee as necessary
605	605	to comply with Sections 1151.0511 and 1151.0512, Occupations Code,
606	606	as amended by this Act.
607	607	SECTION 40. (a) A rule or fee of the Texas Department of
608	608	Licensing and Regulation under Chapter 1151, Occupations Code, in
609	609	effect on the effective date of this Act is continued in effect as a
610	610	rule or fee of the comptroller of public accounts until superseded
611	611	by a rule of the comptroller. A registration or certification
612	612	issued by the department under Chapter 1151, Occupations Code, in
613	613	effect on the effective date of this Act is continued in effect as
614	614	provided by the law in effect immediately before the effective date
615	615	of this Act. A complaint, investigation, contested case, or other
616	616	proceeding pending under Chapter 1151, Occupations Code, on the
617	617	effective date of this Act is continued without change in status
618	618	after the effective date of this Act. An action taken by the
619	619	department is considered to be an action of the comptroller.
620	620	(b) A reference to the Texas Department of Licensing and
621	621	Regulation in another law or an administrative rule applicable to
622	622	Chapter 1151, Occupations Code, means the comptroller of public
623	623	accounts.
624	624	SECTION 41. As soon as practicable after the effective date
625	625	of this Act, the comptroller of public accounts and the Texas
626	626	Department of Licensing and Regulation shall adopt a transition
627	627	plan to provide for the transfer not later than January 1, 2018, of
628	628	the following to the comptroller to the extent necessary for the
629	629	exercise of the comptroller's powers and duties related to Chapter
630	630	1151, Occupations Code, as amended by this Act:
631	631	(1) personnel;
632	632	(2) equipment, files, and records; and
633	633	(3) money appropriated for the fiscal biennium ending
634	634	August 31, 2019.
635	635	SECTION 42. This Act takes effect September 1, 2017.