Bill Text: TX HB3540 | 2011-2012 | 82nd Legislature | Introduced

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Bill Title: Relating to the administration of appraisal districts and the appraisal of property for ad valorem tax purposes.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2011-04-11 - Left pending in committee [HB3540 Detail]

Download: Texas-2011-HB3540-Introduced.html

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By: Phillips H.B. No. 3540

A BILL TO BE ENTITLED
AN ACT
relating to the administration of appraisal districts and the
appraisal of property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 5, Tax Code, is amended by adding Section
5.071 to read as follows:
Sec. 5.071. REGISTRY OF CERTIFIED SOFTWARE. (a) The
comptroller shall maintain a registry listing software certified by
the comptroller for use in the appraisal of property for tax
purposes or the assessment or collection of taxes under this title.
(b) To be certified under this section, software must meet
uniform standards prescribed by the comptroller.
(c) Each appraisal district, assessor, and collector shall
use appropriate software listed in the registry in connection with
the appraisal of property for tax purposes or the assessment or
collection of taxes by the district, assessor, or collector.
(d) The comptroller shall adopt rules necessary to
administer this section.
SECTION 2. Section 5.12(b), Tax Code, is amended to read as
follows:
(b) At the written request of the governing bodies of a
majority of the taxing units participating in an appraisal district
[or of a majority of the taxing units entitled to vote on the
appointment of appraisal district directors], the comptroller
shall audit the performance of the appraisal district. The
governing bodies may request a general audit of the performance of
the appraisal district or may request an audit of only one or more
particular duties, practices, functions, departments, or other
appraisal district matters.
SECTION 3. Section 5.13(h), Tax Code, is amended to read as
follows:
(h) At any time after the request for an audit is made, the
comptroller may discontinue the audit in whole or in part if
requested to do so by:
(1) the governing bodies of a majority of the taxing
units participating in the district, if the audit was requested by a
majority of those units; or
(2) [the governing bodies of a majority of the taxing
units entitled to vote on the appointment of appraisal district
directors, if the audit was requested by a majority of those units;
or
[(3)] if the audit was requested under Section 5.12(c)
[of this code], by the taxpayers who requested the audit.
SECTION 4. Section 6.03, Tax Code, is amended by amending
Subsections (a), (b), (c), (k), and (l) and adding Subsections
(a-1), (a-2), and (l-1) to read as follows:
(a) The appraisal district is governed by a board of seven
directors. Two directors are elected at the general election for
state and county officers by the voters of the county for which the
district is established, and five [Five] directors are appointed by
the taxing units that participate in the district as provided by
this section.
(a-1) If the county assessor-collector is not appointed to
the board of directors, the county assessor-collector serves as a
nonvoting director. The county assessor-collector is ineligible to
serve if the board enters into a contract under Section 6.05(b) or
if the commissioners court of the county enters into a contract
under Section 6.24(b).
(a-2) To be eligible to serve on the board of directors, an
individual, other than a county assessor-collector serving as a
nonvoting director, must be a resident of the appraisal district
and must have resided in the district for at least two years
immediately preceding the date the individual takes office. To be
eligible to be elected to the board, an individual must be a
resident of the county for which the district is established. An
individual who is otherwise eligible to serve on the board as a
member appointed by the taxing units participating in the district
is not ineligible because of membership on the governing body of a
taxing unit. An employee of a taxing unit that participates in the
district is not eligible to serve on the board as a member appointed
by the taxing units participating in the district unless the
individual is also a member of the governing body or an elected
official of a taxing unit that participates in the district.
(b) Members of the board of directors, other than a county
assessor-collector serving as a nonvoting director, serve two-year
terms. The terms of directors elected at a general election begin
on January 1 of odd-numbered years. The terms of directors
appointed by the taxing units begin [beginning] on January 1 of
even-numbered years.
(c) Members of the board of directors, other than a county
assessor-collector serving as a nonvoting director and other than
the elected members, are appointed by vote of the governing bodies
of the incorporated cities and towns, the school districts, and, if
entitled to vote, the conservation and reclamation districts that
participate in the district and of the county. A governing body may
cast all its votes for one candidate or distribute them among
candidates for any number of directorships. Conservation and
reclamation districts are not entitled to vote unless at least one
conservation and reclamation district in the district delivers to
the chief appraiser a written request to nominate and vote on the
board of directors by June 1 of each odd-numbered year. On receipt
of a request, the chief appraiser shall certify a list by June 15 of
all eligible conservation and reclamation districts that are
imposing taxes and that participate in the district.
(k) The governing body of each taxing unit entitled to vote
shall determine its vote by resolution and submit it to the chief
appraiser before December 15. The chief appraiser shall count the
votes, declare the five candidates who receive the largest
cumulative vote totals appointed [elected], and submit the results
before December 31 to the governing body of each taxing unit in the
district and to the candidates. For purposes of determining the
number of votes received by the candidates, the candidate receiving
the most votes of the conservation and reclamation districts is
considered to have received all of the votes cast by conservation
and reclamation districts and the other candidates are considered
not to have received any votes of the conservation and reclamation
districts. The chief appraiser shall resolve a tie vote by any
method of chance.
(l) If a vacancy occurs in an appointive position on the
board of directors, other than a vacancy in the position held by a
county assessor-collector serving as a nonvoting director, each
taxing unit that is entitled to vote by this section may nominate by
resolution adopted by its governing body a candidate to fill the
vacancy. The unit shall submit the name of its nominee to the chief
appraiser within 45 days after notification from the board of
directors of the existence of the vacancy, and the chief appraiser
shall prepare and deliver to the board of directors within the next
five days a list of the nominees. The board of directors shall
appoint [elect] by majority vote of its members one of the nominees
to fill the vacancy.
(l-1) If a vacancy occurs in an elective position on the
board of directors, the board of directors shall appoint by
majority vote of its members a person to fill the vacancy. A person
appointed to fill a vacancy in an elective position must have the
qualifications required of a director elected at a general
election.
SECTION 5. Section 6.031, Tax Code, is amended to read as
follows:
Sec. 6.031. CHANGES IN BOARD MEMBERSHIP [OR SELECTION].
(a) The board of directors of an appraisal district, by resolution
adopted and delivered to each taxing unit participating in the
district before May [August] 15, may increase the number of members
on the board of directors of the district to not more than 13 or[,]
change the method or procedure for appointing the members appointed
by the taxing units participating in the district, or both, unless
the governing body of a taxing unit that is entitled to vote on the
appointment of board members adopts a resolution opposing the
change in the method or procedure for appointing those members[,]
and files it with the board of directors before June [September] 1.
If a change in the method or procedure for appointing those members
is rejected, the board shall notify, in writing, each taxing unit
participating in the district before June [September] 15.
(b) The taxing units participating in an appraisal district
may increase the number of members on the board of directors of the
district to not more than 13 or[,] change the method or procedure
for appointing the members appointed by the taxing units
participating in the district, or both, if the governing bodies of
three-fourths of the taxing units that are entitled to vote on the
appointment of board members adopt resolutions providing for the
change. However, a change under this subsection in the method or
procedure for selecting members appointed by the taxing units
participating in the district is not valid if it reduces the voting
entitlement of one or more taxing units that do not adopt a
resolution proposing it to less than a majority of the voting
entitlement under Section 6.03 [of this code] or if it reduces the
voting entitlement of any taxing unit that does not adopt a
resolution proposing it to less than 50 percent of its voting
entitlement under Section 6.03 [of this code] and if that taxing
unit's allocation of the budget is not reduced to the same
proportional percentage amount, or if it expands the types of
taxing units that are entitled to vote on appointment of board
members.
(c) An official copy of a resolution under Subsection (b)
[this section] must be filed with the chief appraiser of the
appraisal district after May [June] 30 and before August [October]
1 [of a year in which board members are appointed] or the resolution
is ineffective.
(d) Before August 15 [October 5 of each year in which board
members are appointed], the chief appraiser shall determine whether
a sufficient number of eligible taxing units have filed valid
resolutions proposing a change under Subsection (b) for the change
to take effect. The chief appraiser shall notify each taxing unit
participating in the district of each change that is adopted before
August 30 [October 10]. A change in the method or procedure for
selecting members appointed by the taxing units participating in
the district that is adopted takes effect on the date the chief
appraiser notifies the taxing units of the change. An increase in
the number of members of the board takes effect on January 1 of the
first year after the date the chief appraiser notifies the taxing
units of the increase.
(e) If the number of members of the board is increased under
this section, at least one-half of the number of new members shall
be elected to the board in the manner provided by Section 6.03. The
board of directors by majority vote of its members may increase the
number of members to be elected to more than the minimum number
required by this subsection.
(f) A change in [membership or] selection of the board
members appointed by the taxing units participating in the district
made as provided by this section remains in effect until changed in
a manner provided by this section or rescinded by resolution of a
majority of the governing bodies that are entitled to vote on
appointment of board members under Section 6.03 [of this code].
(g) [(f)] A provision of Section 6.03 [of this code] that is
subject to change under this section but is not expressly changed by
resolution of a sufficient number of eligible taxing units remains
in effect.
(h) [(g)] For purposes of this section, the conservation
and reclamation districts in an appraisal district are considered
to be entitled to vote on the appointment of appraisal district
directors if:
(1) a conservation and reclamation district has filed
a request to the chief appraiser to nominate and vote on directors
in the current year as provided by Section 6.03(c); or
(2) conservation and reclamation districts were
entitled to vote on the appointment of directors in the appraisal
district in the most recent year in which directors were appointed
under Section 6.03.
SECTION 6. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.032 to read as follows:
Sec. 6.032. BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING
FEE. (a) Except as provided by this section, Chapter 144, Election
Code, applies to a candidate for an elective position on an
appraisal district board of directors.
(b) An application for a place on the ballot must be filed
with the county judge of the county for which the appraisal district
is established and be accompanied by either a filing fee of $200 or
a petition that contains at least 25 signatures of registered
voters of the county.
(c) A candidate's name may appear on the ballot only as an
independent candidate.
(d) A filing fee received under this section shall be
deposited in the county treasury to the credit of the county general
fund.
SECTION 7. Section 6.033, Tax Code, is amended to read as
follows:
Sec. 6.033. RECALL OF APPOINTED DIRECTOR. (a) The
governing body of a taxing unit may call for the recall of a member
of the board of directors of an appraisal district appointed by the
taxing units participating in the district under Section 6.03 [of
this code] for whom the unit cast any of its votes in the
appointment of the appointive board members. The call must be in
the form of a resolution, be filed with the chief appraiser of the
appraisal district, and state that the unit is calling for the
recall of the member. If a resolution calling for the recall of a
board member is filed under this subsection, the chief appraiser,
not later than the 10th day after the date of filing, shall deliver
a written notice of the filing of the resolution and the date of its
filing to the presiding officer of the governing body of each taxing
unit entitled to vote in the appointment of board members.
(b) On or before the 30th day after the date on which a
resolution calling for the recall of a member of the board appointed
by the taxing units participating in the district is filed, the
governing body of a taxing unit that cast any of its votes in the
appointment of the board for that member may vote to recall the
member by resolution submitted to the chief appraiser. Each taxing
unit is entitled to the same number of votes in the recall as it cast
for that member in the member's appointment to [of] the board. The
governing body of the taxing unit calling for the recall may cast
its votes in favor of the recall in the same resolution in which it
called for the recall.
(c) Not later than the 10th day after the last day provided
by this section for voting in favor of the recall, the chief
appraiser shall count the votes cast in favor of the recall. If the
number of votes in favor of the recall equals or exceeds a majority
of the votes cast for the member in the member's appointment to [of]
the board, the member is recalled and ceases to be a member of the
board. The chief appraiser shall immediately notify in writing the
presiding officer of the appraisal district board of directors and
of the governing body of each taxing unit that voted in the recall
election of the outcome of the recall election. If the presiding
officer of the appraisal district board of directors is the member
whose recall was voted on, the chief appraiser shall also notify the
secretary of the appraisal district board of directors of the
outcome of the recall election.
(d) If a vacancy occurs on the board of directors after the
recall of a member of the board under this section, the taxing units
that were entitled to vote in the recall election shall appoint a
new board member to the vacancy. Each taxing unit is entitled to
the same number of votes as it originally cast to appoint the
recalled board member. Each taxing unit entitled to vote may
nominate one candidate by resolution adopted by its governing body.
The presiding officer of the governing body of the unit shall submit
the name of the unit's nominee to the chief appraiser on or before
the 30th day after the date it receives notification from the chief
appraiser of the result of the recall election. On or before the
15th day after the last day provided for a nomination to be
submitted, the chief appraiser shall prepare a ballot, listing the
candidates nominated alphabetically according to each candidate's
surname, and shall deliver a copy of the ballot to the presiding
officer of the governing body of each taxing unit that is entitled
to vote. On or before the 15th day after the date on which a taxing
unit's ballot is delivered, the governing body of the taxing unit
shall determine its vote by resolution and submit it to the chief
appraiser. On or before the 15th day after the last day on which a
taxing unit may vote, the chief appraiser shall count the votes,
declare the candidate who received the largest vote total
appointed, and submit the results to the presiding officer of the
governing body of the appraisal district and of each taxing unit in
the district and to the candidates. The chief appraiser shall
resolve a tie vote by any method of chance.
(e) If the members appointed by the taxing units
participating in the district to the board of directors of an
appraisal district are [is] appointed by a method or procedure
adopted under Section 6.031 [of this code], the governing bodies of
the taxing units that voted for or otherwise participated in the
appointment of a member of the board may recall that member and
appoint a new member to the vacancy by any method adopted by
resolution of a majority of those governing bodies. If the
appointment was by election by the taxing units participating in
the district, the method of recall and of appointing a new member to
the vacancy is not valid unless it provides that each taxing unit is
entitled to the same number of votes in the recall and in the
appointment to fill the vacancy as the unit [it] originally cast for
the member being recalled.
SECTION 8. Sections 6.035(a), (b), and (d), Tax Code, are
amended to read as follows:
(a) An individual is ineligible to serve on an appraisal
district board of directors or [and is disqualified from
employment] as chief appraiser 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; or
(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.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member or chief
appraiser continues to hold office [or the chief appraiser remains
employed] knowing that an individual related within the second
degree by consanguinity or affinity, as determined under Chapter
573, Government Code, to the board member or chief appraiser 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 in which the member or chief appraiser serves
[or the chief appraiser is employed]. An offense under this
subsection is a Class B misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the appraisal
district in which the chief appraiser serves [is employed].
SECTION 9. Section 6.036(a), Tax Code, is amended to read as
follows:
(a) An individual is not eligible to be a candidate for the
office of appraisal district director [appointed to] or to serve on
the board of directors of an appraisal district if the individual or
a business entity in which the individual has a substantial
interest is a party to a contract with:
(1) the appraisal district; or
(2) a taxing unit that participates in the appraisal
district, if the contract relates to the performance of an activity
governed by this title.
SECTION 10. The heading to Section 6.05, Tax Code, is
amended to read as follows:
Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
SECTION 11. Section 6.05, Tax Code, is amended by amending
Subsections (b) and (c) and adding Subsections (c-1) and (j) to read
as follows:
(b) The board of directors of an appraisal district may
contract with an appraisal office in another district [or with a
taxing unit in the district] to perform the duties of the appraisal
office for the district.
(c) The chief appraiser is the chief administrator of the
appraisal office. The chief appraiser is elected at the general
election for state and county officers by the voters of the county
for which the appraisal district is established. The chief
appraiser serves a two-year term beginning on January 1 of each
odd-numbered year. To be eligible to be a candidate for or to serve
as chief appraiser, an individual must be a registered voter of the
county [appointed by and serves at the pleasure of the appraisal
district board of directors. If a taxing unit performs the duties
of the appraisal office pursuant to a contract, the assessor for the
unit is the chief appraiser].
(c-1) Section 6.032 applies to a candidate for the office of
chief appraiser of an appraisal district in the same manner as that
section applies to a candidate for an elective position on an
appraisal district board of directors.
(j) If a vacancy occurs in the office of chief appraiser,
the county judge of the county for which the appraisal district is
established shall appoint a qualified person to fill the vacancy. A
person appointed to fill a vacancy serves for the remainder of the
unexpired term.
SECTION 12. Section 6.051(b), Tax Code, is amended to read
as follows:
(b) The acquisition or conveyance of real property or the
construction or renovation of a building or other improvement by an
appraisal district must be approved by the governing bodies of
three-fourths of the taxing units that participate in the district
[entitled to vote on the appointment of board members]. The board
of directors by resolution may propose a property transaction or
other action for which this subsection requires approval of the
taxing units. The chief appraiser shall notify the presiding
officer of each governing body entitled to vote on the approval of
the proposal by delivering a copy of the board's resolution,
together with information showing the costs of other available
alternatives to the proposal. On or before the 30th day after the
date the presiding officer receives notice of the proposal, the
governing body of a taxing unit by resolution may approve or
disapprove the proposal. If a governing body fails to act on or
before that 30th day or fails to file its resolution with the chief
appraiser on or before the 10th day after that 30th day, the
proposal is treated as if it were disapproved by the governing body.
SECTION 13. Sections 6.41(b), (d), and (e), Tax Code, are
amended to read as follows:
(b) The board consists of six [three] members. [However,
the district board of directors by resolution of a majority of its
members may increase the size of the appraisal review board to the
number of members the board of directors considers appropriate.]
(d) Members of the board are selected by the presiding
county judge from a jury list in the same manner that persons are
chosen for service on a petit jury under Chapter 62, Government
Code. The county judge shall select persons to serve on the board
following receipt of notice from the chief appraiser that a new
panel of board members is needed. In selecting persons to serve on
the board, the county judge shall determine each person's
qualifications and eligibility for service, as well as whether any
exemptions or excuses apply, as provided by Chapter 62, Government
Code, for the selection of petit jurors. A person who is selected
to serve as a member of the board and who fails to attend meetings of
the board is subject to the penalty provided by Section 62.111,
Government Code, for a juror who fails to attend court in obedience
to a notice to appear for jury service without reasonable excuse
[appointed by resolution of a majority of the appraisal district
board of directors. A vacancy on the board is filled in the same
manner for the unexpired portion of the term].
(e) Members of each panel of the board serve for a period of
one week, except that if during that week the members hear a
challenge or protest, the members shall continue serving for the
purpose of determining that challenge or protest until that
challenge or protest is determined [hold office for terms of two
years beginning January 1. The appraisal district board of
directors by resolution shall provide for staggered terms, so that
the terms of as close to one-half of the members as possible expire
each year. In making the initial or subsequent appointments, the
board of directors shall designate those members who serve terms of
one year as needed to comply with this subsection].
SECTION 14. Sections 6.411(a) and (b), Tax Code, are
amended to read as follows:
(a) A member of an appraisal review board commits an offense
if the member communicates with the chief appraiser or an [another]
employee of the appraisal district for which the appraisal review
board is established in violation of Section 41.66(f).
(b) A chief appraiser or an [another] employee of an
appraisal district commits an offense if the chief appraiser or
[other] employee communicates with a member of the appraisal review
board established for the appraisal district in a circumstance in
which the appraisal review board member is prohibited by Section
41.66(f) from communicating with the chief appraiser or [other]
employee.
SECTION 15. Section 6.42, Tax Code, is amended by amending
Subsection (c) and adding Subsection (d) to read as follows:
(c) Members of the board are entitled to receive as [per
diem set by the appraisal district budget for each day the board
meets and to] reimbursement for travel and other [actual and
necessary] expenses an amount as provided by the appraisal district
budget that is not more than the maximum amount or less than the
minimum amount authorized by Section 61.001, Government Code, for
reimbursement of expenses of a juror [incurred in the performance
of board functions as provided by the district budget].
(d) In an appraisal district established for a county with a
population of 50,000 or more the board may not own, lease, rent,
occupy, or otherwise maintain administrative office space in the
appraisal office or a branch appraisal office.
SECTION 16. Section 23.0101, Tax Code, is amended to read as
follows:
Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL
METHODS. In determining the market value of property, the chief
appraiser shall consider the cost, income, and market data
comparison methods of appraisal and use the most appropriate method
based on the individual characteristics of the property.
SECTION 17. Section 25.195, Tax Code, is amended by adding
Subsections (f), (g), (h), and (i) to read as follows:
(f) If a property owner or the owner's designated agent
requests to inspect and copy appraisal records under Subsection (a)
or if at any time the owner or agent requests information relating
to sales of property similar to the property owner's property that
were used in the appraisal of the property owner's property, the
chief appraiser shall provide the owner with information relating
to not fewer than three sales of similar property used in the
appraisal of the property of the owner.
(g) If the owner or agent makes a request under Subsection
(a) and fewer than three sales of similar property were used in the
appraisal of the property or the appraisal was made without using
information relating to sales of similar property, the chief
appraiser shall provide the owner or agent with a statement to that
effect that includes as appropriate:
(1) information relating to each sale of similar
property that was used in the appraisal; or
(2) an explanation of the method other than the
comparable sales method used to appraise the property.
(h) If the owner or agent makes a request under Subsection
(a) in preparation for an appraisal review board hearing under
Chapter 41, the chief appraiser shall provide the owner or agent
with the information required by Subsection (f) or (g) not later
than the seventh day before the date scheduled for the hearing.
(i) For purposes of this section, the information provided
to a property owner or the property owner's designated agent
relating to a sale of property must include at least a general
description of the property, its location, and the sales price or
other consideration for the sale.
SECTION 18. Subchapter D, Chapter 41, Tax Code, is amended
by adding Section 41.665 to read as follows:
Sec. 41.665. PROTEST HEARING OFFICER. (a) The county judge
of each county for which an appraisal district was established
shall appoint an attorney as a protest hearing officer who serves at
the pleasure of the county judge.
(b) The protest hearing officer mediates protest hearings
conducted by the appraisal review board.
(c) A protest hearing officer shall assist any party and the
appraisal review board during a protest hearing conducted by the
appraisal review board by:
(1) identifying the laws and administrative rules that
apply to:
(A) the property involved in the hearing;
(B) the hearing itself; and
(C) an appraisal review board member, taxing
unit, and taxpayer;
(2) explaining the procedure for a protest hearing
conducted by the appraisal review board; and
(3) answering other questions regarding the laws and
rules that apply to the appraisal process, protest procedures, and
related matters.
(d) A protest hearing officer is entitled to compensation as
provided by the budget of the county for which the appraisal
district was created.
(e) A person who performs services for the appraisal
district or a taxing unit served by the district for compensation is
not eligible to be appointed as a protest hearing officer.
(f) A protest hearing officer is not liable for civil
damages for a recommendation made or an opinion rendered in good
faith during the performance of duties under this section.
(g) This section does not create a relationship of attorney
and client or other fiduciary relationship between a protest
hearing officer and any party or the appraisal review board
involved in the hearing.
SECTION 19. Section 43.01, Tax Code, is amended to read as
follows:
Sec. 43.01. AUTHORITY TO BRING SUIT. (a) A taxing unit may
sue the appraisal district that appraises property for the unit to
compel the appraisal district to comply with the provisions of this
title, rules of the comptroller, or other applicable law.
(b) A person may sue an appraisal district or appraisal
review board to compel the appraisal district or appraisal review
board to comply with the provisions of this title, rules of the
comptroller, or other applicable law if the failure to comply
causes or will cause substantial economic harm to or denial of a
statutory or constitutional right of that person. A person
bringing an action under this subsection must pay $1,000 into the
registry of the court. The court shall distribute that amount to
the prevailing party on entry of final judgment in the action.
(c) If the party bringing an action under this section
prevails on the merits, the court shall enter an order compelling
the appraisal district or appraisal review board to comply with the
applicable law and ordering that the prevailing party recover its
court costs and reasonable attorney's fees.
(d) This section applies only to a matter that may not be the
subject of a motion under Section 25.25(c) or (d) or a protest or
challenge under Chapter 41.
SECTION 20. Section 52.092, Election Code, is amended by
adding Subsection (k) to read as follows:
(k) The secretary of state shall prescribe procedures for
listing the offices of appraisal district director and chief
appraiser of an appraisal district on the ballot.
SECTION 21. Sections 5.041(e), 6.034, 6.10, and 6.41(f),
Tax Code, are repealed.
SECTION 22. (a) The appropriate number of appraisal
district directors holding elective positions shall be elected in
each appraisal district as provided by Section 6.03, Tax Code, as
amended by this Act, and Section 6.032, Tax Code, as added by this
Act, beginning with the general election for state and county
officers conducted in 2010. Members then elected take office
January 1, 2011.
(b) The chief appraiser of an appraisal district shall be
elected as provided by Section 6.05(c), Tax Code, as amended by this
Act, beginning with the general election for state and county
officers conducted in 2010. A chief appraiser then elected takes
office January 1, 2011.
SECTION 23. (a) The change in law made by this Act does not
affect the selection of appraisal district directors or a chief
appraiser serving before January 1, 2011.
(b) The term of an appraisal district director serving on
December 31, 2010, expires on January 1, 2011.
(c) A person serving as chief appraiser on December 31,
2010, vacates the position on January 1, 2011, unless the person is
elected as chief appraiser for the term of that office that begins
on January 1, 2011.
SECTION 24. (a) As soon as practicable after the effective
date of this Act, the comptroller shall adopt the rules required by
Section 5.071, Tax Code, as added by this Act. In the initial
rules, the comptroller shall adopt a schedule for appraisal
districts, assessors, and collectors to which that section applies
to replace software that the appraisal districts, assessors, or
collectors are using on the effective date of this Act with
appropriate software listed in the registry established under that
section.
(b) Notwithstanding Section 5.071, Tax Code, as added by
this Act, an appraisal district, assessor, or collector may
continue to use software in the appraisal of property for ad valorem
tax purposes or in the assessment or collection of ad valorem taxes
that the appraisal district, assessor, or collector is using on the
effective date of this Act until the software must be replaced in
accordance with the schedule adopted under Subsection (a) of this
section.
SECTION 25. (a) Not later than March 31, 2010, the
comptroller shall develop a course for use in training appraisal
review board members and establish a toll-free telephone number
that appraisal review board members may use as provided by Section
5.041, Tax Code, as amended by this Act.
(b) The term of a member of an appraisal review board
serving on January 1, 2010, expires on that date.
SECTION 26. This Act takes effect January 1, 2010.