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A BILL TO BE ENTITLED
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AN ACT
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relating to the selection of the board of directors of an appraisal |
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district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.12(b), Tax Code, is amended to read as |
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follows: |
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(b) At the written request of the governing bodies of a |
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majority of all the taxing units participating in an appraisal |
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district or of a majority of the group of taxing units composed of |
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the municipalities, school districts, and county participating in |
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the appraisal district [entitled to vote on the appointment of
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appraisal district directors], the comptroller shall audit the |
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performance of the appraisal district. The governing bodies may |
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request a general audit of the performance of the appraisal |
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district or may request an audit of only one or more particular |
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duties, practices, functions, departments, or other appraisal |
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district matters. |
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SECTION 2. Section 5.13(h), Tax Code, is amended to read as |
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follows: |
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(h) At any time after the request for an audit is made, the |
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comptroller may discontinue the audit in whole or in part if |
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requested to do so by: |
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(1) the governing bodies of a majority of all the |
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taxing units participating in the district, if the audit was |
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requested by a majority of those units; |
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(2) the governing bodies of a majority of the group of |
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taxing units composed of the municipalities, school districts, and |
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county participating in the appraisal district [entitled to vote on
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the appointment of appraisal district directors], if the audit was |
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requested by a majority of those units; or |
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(3) if the audit was requested under Section 5.12(c) |
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[of this code], by the taxpayers who requested the audit. |
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SECTION 3. Section 6.03, Tax Code, is amended by amending |
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Subsections (a) and (l) and adding Subsections (a-1) and (m) to read |
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as follows: |
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(a) The appraisal district is governed by a board of five |
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directors. One director is elected from each of the four |
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commissioners precincts of the county for which the appraisal |
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district is established. The county assessor-collector is a |
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director by virtue of the person's office. The directors other than |
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the county assessor-collector are elected at the general election |
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for state and county officers and serve two-year terms beginning on |
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January 1 of odd-numbered years. [Five directors are appointed by
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the taxing units that participate in the district as provided by
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this section. If the county assessor-collector is not appointed to
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the board, the county assessor-collector serves as a nonvoting
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director.] The county assessor-collector is ineligible to serve if |
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the board enters into a contract under Section 6.05(b) or if the |
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commissioners court of the county enters into a contract under |
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Section 6.24(b). If the county assessor-collector is ineligible to |
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serve, the appraisal district is governed by the four directors |
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elected from the commissioners precincts and a director appointed |
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by the commissioners court of the county. |
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(a-1) To be eligible to serve on the board of directors, an |
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individual other than the [a] county assessor-collector [serving as
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a nonvoting director] must: |
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(1) be a resident of: |
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(A) the commissioners precinct from which the |
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office is elected, in the case of a director elected from a |
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commissioners precinct; or |
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(B) the county for which the appraisal district |
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is established, in the case of a director appointed by the |
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commissioners court of the county; [district] and |
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(2) [must] have resided in the appraisal district for |
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at least two years immediately preceding the date the individual |
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takes office. [An individual who is otherwise eligible to serve on
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the board is not ineligible because of membership on the governing
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body of a taxing unit. An employee of a taxing unit that
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participates in the district is not eligible to serve on the board
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unless the individual is also a member of the governing body or an
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elected official of a taxing unit that participates in the
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district.] |
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(l) A [If a] vacancy [occurs] on the board of directors |
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other than a vacancy in the position held by the [a] county |
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assessor-collector is filled for the remainder of the unexpired |
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term by appointment by the commissioners court of the county for |
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which the appraisal district is established. A person appointed to |
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fill a vacancy on the board of directors must meet the |
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qualifications of the vacated position [serving as a nonvoting
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director, each taxing unit that is entitled to vote by this section
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may nominate by resolution adopted by its governing body a
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candidate to fill the vacancy. The unit shall submit the name of
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its nominee to the chief appraiser within 45 days after
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notification from the board of directors of the existence of the
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vacancy, and the chief appraiser shall prepare and deliver to the
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board of directors within the next five days a list of the nominees.
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The board of directors shall elect by majority vote of its members
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one of the nominees to fill the vacancy]. |
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(m) If as a result of a change in the boundaries of a |
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commissioners precinct an individual serving as a director no |
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longer resides in the precinct from which the office is elected, the |
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individual is not for that reason disqualified from office during |
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the remainder of the term of office being served at the time the |
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boundary change takes effect. If as a result of a change in the |
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boundaries of a commissioners precinct an individual elected as a |
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director before the boundary change to a term that begins after the |
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boundary change no longer resides in the precinct from which |
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elected, the individual is not for that reason disqualified from |
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serving the term to which elected. |
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SECTION 4. Section 6.036(a), Tax Code, is amended to read as |
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follows: |
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(a) An individual is not eligible to be a candidate for, to |
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be appointed to, or to serve on the board of directors of an |
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appraisal district if the individual or a business entity in which |
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the individual has a substantial interest is a party to a contract |
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with: |
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(1) the appraisal district; or |
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(2) a taxing unit that participates in the appraisal |
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district, if the contract relates to the performance of an activity |
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governed by this title. |
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SECTION 5. Section 6.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The acquisition or conveyance of real property or the |
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construction or renovation of a building or other improvement by an |
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appraisal district must be approved by the governing bodies of |
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three-fourths of the group of taxing units composed of the |
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municipalities, school districts, and county participating in the |
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appraisal district [entitled to vote on the appointment of board
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members]. The board of directors by resolution may propose a |
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property transaction or other action for which this subsection |
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requires approval of those [the] taxing units. The chief appraiser |
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shall notify the presiding officer of each governing body entitled |
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to vote on the approval of the proposal by delivering a copy of the |
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board's resolution, together with information showing the costs of |
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other available alternatives to the proposal. On or before the 30th |
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day after the date the presiding officer receives notice of the |
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proposal, the governing body of a taxing unit by resolution may |
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approve or disapprove the proposal. If a governing body fails to |
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act on or before that 30th day or fails to file its resolution with |
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the chief appraiser on or before the 10th day after that 30th day, |
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the proposal is treated as if it were disapproved by the governing |
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body. |
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SECTION 6. Sections 6.06(a), (b), and (i), Tax Code, are |
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amended to read as follows: |
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(a) Each year the chief appraiser shall prepare a proposed |
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budget for the operations of the district for the following tax year |
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and shall submit copies to each taxing unit participating in the |
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district and to the district board of directors before June 15. The |
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chief appraiser [He] shall include in the budget a list showing each |
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proposed position, the proposed salary for the position, all |
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benefits proposed for the position, each proposed capital |
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expenditure, and an estimate of the amount of the budget that will |
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be allocated to each taxing unit. Each municipality, each school |
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district, and the county participating in the appraisal district |
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[taxing unit entitled to vote on the appointment of board members] |
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shall maintain a copy of the proposed budget for public inspection |
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at its principal administrative office. |
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(b) The board of directors shall hold a public hearing to |
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consider the budget. The secretary of the board shall deliver to |
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the presiding officer of the governing body of each taxing unit |
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participating in the district not later than the 10th day before the |
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date of the hearing a written notice of the date, time, and place |
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fixed for the hearing. The board shall complete its hearings, make |
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any amendments to the proposed budget it desires, and finally |
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approve a budget before September 15. If governing bodies of a |
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majority of the group of taxing units composed of the |
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municipalities, school districts, and county participating in the |
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appraisal district [taxing units entitled to vote on the
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appointment of board members] adopt resolutions disapproving a |
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budget and file them with the secretary of the board within 30 days |
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after its adoption, the budget does not take effect, and the board |
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shall adopt a new budget within 30 days of the disapproval. |
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(i) The fiscal year of an appraisal district is the calendar |
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year unless the governing bodies of three-fourths of the group of |
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taxing units composed of the municipalities, school districts, and |
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county participating in the appraisal district [taxing units
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entitled to vote on the appointment of board members] adopt |
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resolutions proposing a different fiscal year and file them with |
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the secretary of the board not more than 12 and not less than eight |
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months before the first day of the fiscal year proposed by the |
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resolutions. If the fiscal year of an appraisal district is changed |
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under this subsection, the chief appraiser shall prepare a proposed |
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budget for the fiscal year as provided by Subsection (a) [of this
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section] before the 15th day of the seventh month preceding the |
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first day of the fiscal year established by the change, and the |
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board of directors shall adopt a budget for the fiscal year as |
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provided by Subsection (b) [of this section] before the 15th day of |
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the fourth month preceding the first day of the fiscal year |
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established by the change. Unless the appraisal district adopts a |
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different method of allocation under Section 6.061 [of this code], |
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the allocation of the budget to each taxing unit shall be calculated |
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as provided by Subsection (d) [of this section] using the amount of |
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property taxes imposed by each participating taxing unit in the |
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most recent tax year preceding the fiscal year established by the |
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change for which the necessary information is available. Each |
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taxing unit shall pay its allocation as provided by Subsection (e) |
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[of this section], except that the first payment shall be made |
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before the first day of the fiscal year established by the change |
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and subsequent payments shall be made quarterly. In the year in |
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which a change in the fiscal year occurs, the budget that takes |
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effect on January 1 of that year may be amended as necessary as |
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provided by Subsection (c) [of this section] in order to accomplish |
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the change in fiscal years. |
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SECTION 7. Sections 6.061(b) and (e), Tax Code, are amended |
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to read as follows: |
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(b) The taxing units participating in an appraisal district |
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may adopt a different method of allocating the costs of operating |
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the district if the governing bodies of three-fourths of the group |
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of taxing units composed of the municipalities, school districts, |
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and county participating in the appraisal district [taxing units
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that are entitled to vote on the appointment of board members] adopt |
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resolutions providing for the other method. However, a change |
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under this subsection is not valid if it requires any taxing unit to |
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pay a greater proportion of the appraisal district's costs than the |
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unit would pay under Section 6.06 [of this code] without the consent |
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of the governing body of that unit. |
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(e) A change in allocation of district costs made as |
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provided by this section remains in effect until changed in a manner |
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provided by this section or rescinded by resolution of a majority of |
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the governing bodies of the group of taxing units composed of the |
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municipalities, school districts, and county participating in the |
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appraisal district [that are entitled to vote on appointment of
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board members under Section 6.03 of this code]. |
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SECTION 8. Section 6.063(b), Tax Code, is amended to read |
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as follows: |
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(b) The report of the audit is a public record. A copy of |
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the report shall be delivered to the presiding officer of the |
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governing body of each municipality, each school district, and the |
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county participating in the appraisal district [taxing unit
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eligible to vote on the appointment of district directors], and a |
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reasonable number of copies shall be available for inspection at |
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the appraisal office. |
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SECTION 9. Section 52.092(d), Election Code, is amended to |
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read as follows: |
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(d) District offices of the state government shall be listed |
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in the following order: |
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(1) member, State Board of Education; |
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(2) state senator; |
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(3) state representative; |
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(4) chief justice, court of appeals; |
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(5) justice, court of appeals; |
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(6) district judge; |
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(7) criminal district judge; |
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(8) family district judge; |
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(9) district attorney; |
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(10) criminal district attorney; |
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(11) appraisal district director. |
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SECTION 10. Section 172.024, Election Code, is amended by |
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adding Subsection (c) to read as follows: |
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(c) For the office of appraisal district director, the |
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filing fee for a candidate for nomination in the general primary |
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election is: |
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(1) county with a population of 200,000 or |
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more$400 |
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(2) county with a population under 200,000 $200. |
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SECTION 11. The following provisions of the Tax Code are |
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repealed: |
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(1) Sections 6.03(b)-(k); |
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(2) Section 6.031; |
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(3) Section 6.033; |
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(4) Section 6.034; |
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(5) Section 6.037; and |
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(6) Section 6.10. |
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SECTION 12. (a) Appraisal district directors shall be |
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elected as provided by Section 6.03, Tax Code, as amended by this |
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Act, beginning with the primary and general elections conducted in |
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2012. Members then elected take office January 1, 2013. |
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(b) The change in the manner of selection of appraisal |
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district directors made by this Act does not affect the selection of |
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directors who serve on the board before January 1, 2013. |
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(c) The term of an appraisal district director serving on |
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December 31, 2012, expires on January 1, 2013. |
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SECTION 13. (a) Except as otherwise provided by this |
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section, this Act takes effect January 1, 2013. |
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(b) This section and Sections 9, 10, and 12 of this Act take |
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effect September 1, 2011. |