Texas 2017 - 85th 1st C.S.

Texas House Bill HB42 Compare Versions

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

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1	1	85S10170 CJC-D
2	2	By: Keough H.B. No. 42
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the selection of the board of directors of an appraisal
8	8	district; authorizing the imposition of a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 5.12(b), Tax Code, is amended to read as
11	11	follows:
12	12	(b) At the written request of the governing bodies of a
13	13	majority of the taxing units participating in an appraisal district
14	14	[or of a majority of the taxing units entitled to vote on the
15	15	appointment of appraisal district directors], the comptroller
16	16	shall audit the performance of the appraisal district. The
17	17	governing bodies may request a general audit of the performance of
18	18	the appraisal district or may request an audit of only one or more
19	19	particular duties, practices, functions, departments, or other
20	20	appraisal district matters.
21	21	SECTION 2. Section 5.13(h), Tax Code, is amended to read as
22	22	follows:
23	23	(h) At any time after the request for an audit is made, the
24	24	comptroller may discontinue the audit in whole or in part if
25	25	requested to do so by:
26	26	(1) the governing bodies of a majority of the taxing
27	27	units participating in the district, if the audit was requested by a
28	28	majority of those units; or
29	29	(2) the taxpayers who requested the audit, [the
30	30	governing bodies of a majority of the taxing units entitled to vote
31	31	on the appointment of appraisal district directors, if the audit
32	32	was requested by a majority of those units; or
33	33	[(3)] if the audit was requested under Section 5.12(c)
34	34	[of this code, by the taxpayers who requested the audit].
35	35	SECTION 3. Section 6.03, Tax Code, is amended by amending
36	36	Subsections (a) and (l) and adding Subsections (a-1) and (m) to read
37	37	as follows:
38	38	(a) The appraisal district is governed by a board of
39	39	directors. One director is elected from each of the four
40	40	commissioners precincts in the county for which the appraisal
41	41	district is established and one director is elected at large from
42	42	the county. The [Five directors are appointed by the taxing units
43	43	that participate in the district as provided by this section. If
44	44	the county assessor-collector is not appointed to the board, the]
45	45	county assessor-collector serves as a nonvoting director. The
46	46	county assessor-collector is ineligible to serve if the board
47	47	enters into a contract under Section 6.05(b) or if the
48	48	commissioners court of the county enters into a contract under
49	49	Section 6.24(b). The directors other than the county
50	50	assessor-collector are elected at the general election for state
51	51	and county officers and serve two-year terms beginning on January 1
52	52	of odd-numbered years.
53	53	(a-1) To be eligible to serve on the board of directors, an
54	54	individual other than the [a] county assessor-collector [serving as
55	55	a nonvoting director] must:
56	56	(1) be a resident of:
57	57	(A) the commissioners precinct from which the
58	58	office is elected, in the case of a director elected from a
59	59	commissioners precinct; or
60	60	(B) the county for which the appraisal district
61	61	is established, in the case of a director elected at large;
62	62	[district] and
63	63	(2) [must] have resided in the appraisal district for
64	64	at least two years immediately preceding the date the individual
65	65	takes office. [An individual who is otherwise eligible to serve on
66	66	the board is not ineligible because of membership on the governing
67	67	body of a taxing unit. An employee of a taxing unit that
68	68	participates in the district is not eligible to serve on the board
69	69	unless the individual is also a member of the governing body or an
70	70	elected official of a taxing unit that participates in the
71	71	district.]
72	72	(l) A [If a] vacancy [occurs] on the board of directors
73	73	other than a vacancy in the position held by the [a] county
74	74	assessor-collector is filled for the remainder of the unexpired
75	75	term by appointment by the commissioners court of the county for
76	76	which the appraisal district is established. A person appointed to
77	77	fill a vacancy on the board of directors must meet the
78	78	qualifications of the vacated position [serving as a nonvoting
79	79	director, each taxing unit that is entitled to vote by this section
80	80	may nominate by resolution adopted by its governing body a
81	81	candidate to fill the vacancy. The unit shall submit the name of
82	82	its nominee to the chief appraiser within 45 days after
83	83	notification from the board of directors of the existence of the
84	84	vacancy, and the chief appraiser shall prepare and deliver to the
85	85	board of directors within the next five days a list of the nominees.
86	86	The board of directors shall elect by majority vote of its members
87	87	one of the nominees to fill the vacancy].
88	88	(m) If as a result of a change in the boundaries of a
89	89	commissioners precinct an individual serving as a director no
90	90	longer resides in the precinct from which the office is elected, the
91	91	individual is not for that reason disqualified from office during
92	92	the remainder of the term of office being served at the time the
93	93	boundary change takes effect. If as a result of a change in the
94	94	boundaries of a commissioners precinct an individual elected as a
95	95	director before the boundary change to a term that begins after the
96	96	boundary change no longer resides in the precinct from which
97	97	elected, the individual is not for that reason disqualified from
98	98	serving the term to which elected.
99	99	SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
100	100	adding Section 6.032 to read as follows:
101	101	Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING
102	102	FEE. (a) Except as provided by this section, Chapter 144, Election
103	103	Code, applies to a candidate for an elective position on an
104	104	appraisal district board of directors.
105	105	(b) An application for a place on the ballot must be filed
106	106	with the county judge of the county in which the appraisal district
107	107	is established and be accompanied by a filing fee of $250.
108	108	(c) A candidate's name may appear on the ballot only as an
109	109	independent candidate.
110	110	(d) A filing fee received under this section shall be
111	111	deposited in the county treasury to the credit of the county general
112	112	fund.
113	113	SECTION 5. Section 6.036(a), Tax Code, is amended to read as
114	114	follows:
115	115	(a) An individual is not eligible to be a candidate for, to
116	116	be appointed to, or to serve on the board of directors of an
117	117	appraisal district if the individual or a business entity in which
118	118	the individual has a substantial interest is a party to a contract
119	119	with:
120	120	(1) the appraisal district; or
121	121	(2) a taxing unit that participates in the appraisal
122	122	district, if the contract relates to the performance of an activity
123	123	governed by this title.
124	124	SECTION 6. Section 6.051(b), Tax Code, is amended to read as
125	125	follows:
126	126	(b) The acquisition or conveyance of real property or the
127	127	construction or renovation of a building or other improvement by an
128	128	appraisal district must be approved by the governing bodies of
129	129	three-fourths of the taxing units that participate in the district
130	130	[entitled to vote on the appointment of board members]. The board
131	131	of directors by resolution may propose a property transaction or
132	132	other action for which this subsection requires approval of the
133	133	taxing units. The chief appraiser shall notify the presiding
134	134	officer of each governing body entitled to vote on the approval of
135	135	the proposal by delivering a copy of the board's resolution,
136	136	together with information showing the costs of other available
137	137	alternatives to the proposal. On or before the 30th day after the
138	138	date the presiding officer receives notice of the proposal, the
139	139	governing body of a taxing unit by resolution may approve or
140	140	disapprove the proposal. If a governing body fails to act on or
141	141	before that 30th day or fails to file its resolution with the chief
142	142	appraiser on or before the 10th day after that 30th day, the
143	143	proposal is treated as if it were disapproved by the governing body.
144	144	SECTION 7. Sections 6.06(a), (b), and (i), Tax Code, are
145	145	amended to read as follows:
146	146	(a) Each year the chief appraiser shall prepare a proposed
147	147	budget for the operations of the district for the following tax year
148	148	and shall submit copies to each taxing unit participating in the
149	149	district and to the district board of directors before June 15. The
150	150	chief appraiser [He] shall include in the budget a list showing each
151	151	proposed position, the proposed salary for the position, all
152	152	benefits proposed for the position, each proposed capital
153	153	expenditure, and an estimate of the amount of the budget that will
154	154	be allocated to each taxing unit. Each taxing unit that
155	155	participates in the district [entitled to vote on the appointment
156	156	of board members] shall maintain a copy of the proposed budget for
157	157	public inspection at its principal administrative office.
158	158	(b) The board of directors shall hold a public hearing to
159	159	consider the budget. The secretary of the board shall deliver to
160	160	the presiding officer of the governing body of each taxing unit
161	161	participating in the district not later than the 10th day before the
162	162	date of the hearing a written notice of the date, time, and place
163	163	fixed for the hearing. The board shall complete its hearings, make
164	164	any amendments to the proposed budget it desires, and finally
165	165	approve a budget before September 15. If governing bodies of a
166	166	majority of the taxing units participating in the district
167	167	[entitled to vote on the appointment of board members] adopt
168	168	resolutions disapproving a budget and file them with the secretary
169	169	of the board within 30 days after its adoption, the budget does not
170	170	take effect, and the board shall adopt a new budget within 30 days
171	171	of the disapproval.
172	172	(i) The fiscal year of an appraisal district is the calendar
173	173	year unless the governing bodies of three-fourths of the taxing
174	174	units participating in the district [entitled to vote on the
175	175	appointment of board members] adopt resolutions proposing a
176	176	different fiscal year and file them with the secretary of the board
177	177	not more than 12 and not less than eight months before the first day
178	178	of the fiscal year proposed by the resolutions. If the fiscal year
179	179	of an appraisal district is changed under this subsection, the
180	180	chief appraiser shall prepare a proposed budget for the fiscal year
181	181	as provided by Subsection (a) [of this section] before the 15th day
182	182	of the seventh month preceding the first day of the fiscal year
183	183	established by the change, and the board of directors shall adopt a
184	184	budget for the fiscal year as provided by Subsection (b) [of this
185	185	section] before the 15th day of the fourth month preceding the first
186	186	day of the fiscal year established by the change. Unless the
187	187	appraisal district adopts a different method of allocation under
188	188	Section 6.061 [of this code], the allocation of the budget to each
189	189	taxing unit shall be calculated as provided by Subsection (d) [of
190	190	this section] using the amount of property taxes imposed by each
191	191	participating taxing unit in the most recent tax year preceding the
192	192	fiscal year established by the change for which the necessary
193	193	information is available. Each taxing unit shall pay its
194	194	allocation as provided by Subsection (e) [of this section], except
195	195	that the first payment shall be made before the first day of the
196	196	fiscal year established by the change and subsequent payments shall
197	197	be made quarterly. In the year in which a change in the fiscal year
198	198	occurs, the budget that takes effect on January 1 of that year may
199	199	be amended as necessary as provided by Subsection (c) [of this
200	200	section] in order to accomplish the change in fiscal years.
201	201	SECTION 8. Sections 6.061(b) and (e), Tax Code, are amended
202	202	to read as follows:
203	203	(b) The taxing units participating in an appraisal district
204	204	may adopt a different method of allocating the costs of operating
205	205	the district if the governing bodies of three-fourths of the taxing
206	206	units that participate in the district [are entitled to vote on the
207	207	appointment of board members] adopt resolutions providing for the
208	208	other method. However, a change under this subsection is not valid
209	209	if it requires any taxing unit to pay a greater proportion of the
210	210	appraisal district's costs than the unit would pay under Section
211	211	6.06 [of this code] without the consent of the governing body of
212	212	that unit.
213	213	(e) A change in allocation of district costs made as
214	214	provided by this section remains in effect until changed in a manner
215	215	provided by this section or rescinded by resolution of a majority of
216	216	the governing bodies of the taxing units that participate in the
217	217	district [that are entitled to vote on appointment of board members
218	218	under Section 6.03 of this code].
219	219	SECTION 9. Section 6.063(b), Tax Code, is amended to read as
220	220	follows:
221	221	(b) The report of the audit is a public record. A copy of
222	222	the report shall be delivered to the presiding officer of the
223	223	governing body of each taxing unit that participates in the
224	224	district [eligible to vote on the appointment of district
225	225	directors], and a reasonable number of copies shall be available
226	226	for inspection at the appraisal office.
227	227	SECTION 10. Section 6.15(c), Tax Code, is amended to read as
228	228	follows:
229	229	(c) Subsections (a) and (b) do not apply to a routine
230	230	communication between the chief appraiser and the county
231	231	assessor-collector that relates to the administration of an
232	232	appraisal roll, including a communication made in connection with
233	233	the certification, correction, or collection of an account,
234	234	regardless of whether the county assessor-collector serves on [was
235	235	appointed to] the board of directors of the appraisal district [or
236	236	serves as a nonvoting director].
237	237	SECTION 11. Section 52.092, Election Code, is amended by
238	238	adding Subsection (k) to read as follows:
239	239	(k) The secretary of state shall prescribe procedures for
240	240	listing the office of appraisal district director on the ballot.
241	241	SECTION 12. The following provisions of the Tax Code are
242	242	repealed:
243	243	(1) Sections 6.03(b), (c), (d), (e), (f), (g), (h),
244	244	(i), (j), and (k);
245	245	(2) Section 6.031;
246	246	(3) Section 6.033;
247	247	(4) Section 6.034;
248	248	(5) Section 6.037; and
249	249	(6) Section 6.10.
250	250	SECTION 13. (a) Appraisal district directors shall be
251	251	elected as provided by Section 6.03, Tax Code, as amended by this
252	252	Act, beginning with the general election for state and county
253	253	officers conducted in 2018. Members then elected take office
254	254	January 1, 2019.
255	255	(b) The change in the manner of selection of appraisal
256	256	district directors made by this Act does not affect the selection of
257	257	directors who serve on the board before January 1, 2019.
258	258	(c) The term of an appraisal district director serving on
259	259	December 31, 2018, expires on January 1, 2019.
260	260	SECTION 14. (a) Except as otherwise provided by this
261	261	section, this Act takes effect January 1, 2019.
262	262	(b) This section and Sections 11 and 13 of this Act take
263	263	effect January 1, 2018.