Bill Text: TX HB3540 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the administration of appraisal districts and the appraisal of property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-11 - Left pending in committee [HB3540 Detail]
Download: Texas-2011-HB3540-Introduced.html
By: Phillips | H.B. No. 3540 |
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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 | ||
[ |
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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) [ |
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[ |
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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 [ |
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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 [ |
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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 [ |
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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 [ |
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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 [ |
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(a) The board of directors of an appraisal district, by resolution | ||
adopted and delivered to each taxing unit participating in the | ||
district before May [ |
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on the board of directors of the district to not more than 13 or[ |
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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[ |
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and files it with the board of directors before June [ |
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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 [ |
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(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[ |
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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 [ |
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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 [ |
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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) | ||
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appraisal district after May [ |
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1 [ |
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is ineffective. | ||
(d) Before August 15 [ |
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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 [ |
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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 [ |
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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 [ |
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(g) [ |
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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) [ |
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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 [ |
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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 [ |
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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 [ |
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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 [ |
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adopted under Section 6.031 [ |
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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 [ |
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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 [ |
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(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 [ |
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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 | ||
[ |
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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 [ |
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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 [ |
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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 [ |
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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 [ |
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(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 | ||
[ |
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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 [ |
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(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 | ||
[ |
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(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 [ |
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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 [ |
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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 [ |
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appraisal district commits an offense if the chief appraiser or | ||
[ |
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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 [ |
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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 [ |
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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 [ |
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(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. |