85R2155 SMT-D
By: Taylor of Collin S.B. No. 804
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of a person to serve on an appraisal
review board.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.412(a), Tax Code, is amended to read as
follows:
(a) An individual is ineligible to serve on an appraisal
review board if the individual:
(1) is related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to an individual who is engaged in the business of
appraising property for compensation for use in proceedings under
this title or of representing property owners for compensation in
proceedings under this title in the appraisal district for which
the appraisal review board is established;
(2) owns property on which delinquent taxes have been
owed to a taxing unit for more than 60 days after the date the
individual knew or should have known of the delinquency unless:
(A) the delinquent taxes and any penalties and
interest are being paid under an installment payment agreement
under Section 33.02; or
(B) a suit to collect the delinquent taxes is
deferred or abated under Section 33.06 or 33.065; [or]
(3) is related within the third degree by
consanguinity or within the second degree by affinity, as
determined under Chapter 573, Government Code, to a member of the
appraisal district's board of directors; or
(4) is related within the first degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to a member of the appraisal review board,
including an auxiliary appraisal review board member.
SECTION 2. The change in law made by this Act does not
affect the eligibility of a person serving on an appraisal review
board immediately before the effective date of this Act to continue
to serve on the board for the term to which the member was
appointed.
SECTION 3. This Act takes effect September 1, 2017.