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A BILL TO BE ENTITLED
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AN ACT
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relating to continuing education requirements and a registration |
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exemption for county tax assessor-collectors. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 6, Tax Code, is amended by |
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adding Section 6.231 to read as follows: |
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Sec. 6.231. CONTINUING EDUCATION. (a) A county |
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assessor-collector must successfully complete 20 hours of |
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continuing education before each anniversary of the date on which |
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the county assessor-collector takes office. The continuing |
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education must include at least 10 hours of instruction on laws |
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relating to the assessment and collection of property taxes for a |
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county assessor-collector who assesses or collects property taxes. |
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(b) In addition to the requirement described by Subsection |
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(a), a county assessor-collector shall successfully complete |
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continuing education courses on ethics and on the constitutional |
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and statutory duties of the county assessor-collector not later |
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than the 90th day after the date on which the county |
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assessor-collector first takes office. |
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(c) Continuing education required by this section must be |
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approved by a state agency or an accredited institution of higher |
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education, including an institution that is a part of or associated |
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with an accredited institution of higher education, such as the V. |
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G. Young Institute of County Government. |
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(d) A county assessor-collector shall file annually a |
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continuing education certificate of completion with the |
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commissioners court of the county in which the county |
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assessor-collector holds office. |
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(e) To satisfy the requirement described by Subsection (a), |
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a county assessor-collector may carry forward from one 12-month |
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period to the next not more than 10 continuing education hours that |
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the county assessor-collector completes in excess of the required |
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20 hours. |
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(f) For purposes of removal under Subchapter B, Chapter 87, |
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Local Government Code, "incompetency" in the case of a county |
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assessor-collector includes the failure to complete continuing |
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education requirements in accordance with this section. |
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SECTION 2. Subchapter A, Chapter 1151, Occupations Code, is |
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amended by adding Section 1151.003 to read as follows: |
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Sec. 1151.003. APPLICABILITY. This chapter does not apply |
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to a county assessor-collector described by Section 14, Article |
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VIII, Texas Constitution, or an employee of the county |
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assessor-collector. |
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SECTION 3. Section 1151.151, Occupations Code, is amended |
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to read as follows: |
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Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. [(a)] |
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The following persons must register with the department: |
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(1) the chief appraiser of an appraisal district, an |
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appraisal supervisor or assistant, a property tax appraiser, an |
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appraisal engineer, and any other person authorized to render |
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judgment on, recommend, or certify an appraised value to the |
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appraisal review board of an appraisal district; |
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(2) a person who engages in appraisal of property for |
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ad valorem tax purposes for an appraisal district or a taxing unit; |
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(3) an assessor-collector other than a county |
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assessor-collector; |
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(4) [,] a collector[,] or another person designated by |
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a governing body as the chief administrator of the taxing unit's |
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assessment functions, collection functions, or both; and |
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(5) [(4)] a person who performs assessment or |
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collection functions for a taxing unit and is required to register |
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by the chief administrator of the unit's tax office. |
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[(b)
A county assessor-collector is not required to
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register with the department if the county, by contract entered
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into under Section 6.24(b), Tax Code, has its taxes assessed and
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collected by another taxing unit or an appraisal district.] |
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SECTION 4. Sections 1151.160(d) and (g), Occupations Code, |
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are amended to read as follows: |
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(d) A person registered as an assessor or |
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assessor-collector other than a county assessor-collector shall |
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become certified as a registered Texas assessor not later than the |
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fifth anniversary of the date of the person's original |
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registration. |
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(g) A registrant who has not obtained the certification |
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required by Subsection (c), (d), or (e) within the time required by |
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the applicable subsection is entitled to a one-year extension to |
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meet the certification requirements if: |
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(1) the applicant submits proof of active military |
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status performed after the date of the applicant's original |
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registration; |
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(2) the applicant submits proof of leave under the |
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federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601 |
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et seq.) taken after the date of the applicant's original |
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registration; |
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(3) the applicant submits proof of a death or illness |
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in the family or an unforeseen emergency occurring after the date of |
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the applicant's original registration that prevented the |
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registrant from meeting certification requirements; |
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(4) a [county tax assessor-collector,] chief |
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appraiser, chief administrative officer of a political |
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subdivision, or other person authorized by the commission by rule |
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requests the extension on behalf of an employee; |
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(5) the applicant requesting the extension is a |
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[county tax assessor-collector or] chief appraiser; or |
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(6) the applicant meets another reasonable |
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qualification for an extension established by the commission by |
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rule. |
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SECTION 5. A county tax assessor-collector who holds office |
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on January 1, 2014: |
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(1) shall complete the continuing education required |
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by Section 6.231(a), Tax Code, as added by this Act, not later than |
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January 1, 2015; and |
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(2) is not required to complete the continuing |
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education course required by Section 6.231(b), Tax Code, as added |
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by this Act. |
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SECTION 6. An administrative proceeding under Chapter 51 or |
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1151, Occupations Code, against a county tax assessor-collector |
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related to a violation under Chapter 1151, Occupations Code, that |
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is pending on the effective date of this Act is dismissed. |
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SECTION 7. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect immediately if it receives a vote of |
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two-thirds of all the members elected to each house, as provided by |
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Section 39, Article III, Texas Constitution. If this Act does not |
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receive the vote necessary for immediate effect, this Act takes |
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effect September 1, 2013. |
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(b) Section 1 of this Act takes effect January 1, 2014. |