88(3) HB 60 - Introduced version - Bill Text

	88S30038 DRS-D
	By:  Bell, Cecil	H.B.  No.  60

Statutes affected:
Introduced: Tax Code 1.15, Tax Code 6.05, Tax Code 5.042, Tax Code 5.043, Tax Code 6.035, Tax Code 6.155, Tax Code 6.41, Tax Code 6.411, Tax Code 22.28, Tax Code 42.21, Election Code 144.001, Election Code 172.001, Election Code 172.002, Election Code 172.024, Election Code 172.025, Election Code 181.002, Election Code 181.0311, Election Code 181.032, Election Code 181.061, Local Government Code 87.041, Occupations Code 1151.164 (Election Code 144, Occupations Code 1151, Local Government Code 87, Tax Code 6, Election Code 172, Tax Code 42, Election Code 181, Tax Code 5, Tax Code 22, Tax Code 1)

	A BILL TO BE ENTITLED
	AN ACT
	relating to the selection of the chief appraiser of an appraisal
	district; authorizing a fee.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION  1.    Section 1.15, Tax Code, is amended to read as
	follows:
	Sec.  1.15.    APPRAISERS FOR TAXING UNITS PROHIBITED. A
	taxing unit may not employ any person for the purpose of appraising
	property for taxation purposes [except to the extent necessary to
	perform a contract under Section 6.05(b) of this code].
	SECTION  2.    Sections 5.041(c), (e-1), (e-3), (f), and (g),
	Tax Code, are amended to read as follows:
	(c)    The comptroller may contract with service providers to
	assist with the duties imposed under Subsection (a), but the course
	required may not be provided by an appraisal district, the chief
	appraiser of an appraisal district, an [or another] employee of an
	appraisal district, a member of the board of directors of an
	appraisal district, a member of an appraisal review board, or a
	taxing unit.    The comptroller may assess a fee to recover a portion
	of the costs incurred for the training course, but the fee may not
	exceed $50 for each person trained.    If the training is provided to
	an individual other than a member of an appraisal review board, the
	comptroller may assess a fee not to exceed $50 for each person
	trained.
	(e-1)    In addition to the course established under
	Subsection (a), the comptroller shall approve curricula and provide
	materials for use in a continuing education course for members of an
	appraisal review board.    The course must provide at least four
	hours of classroom or distance training and education.    The
	curricula and materials must include information regarding:
	(1)    the cost, income, and market data comparison
	methods of appraising property;
	(2)    the appraisal of business personal property;
	(3)    the determination of capitalization rates for
	property appraisal purposes;
	(4)    the duties of an appraisal review board;
	(5)    the requirements regarding the independence of an
	appraisal review board from the board of directors, [and] the chief
	appraiser, and [other] employees of the appraisal district;
	(6)    the prohibitions against ex parte communications
	applicable to appraisal review board members;
	(7)    the Uniform Standards of Professional Appraisal
	Practice;
	(8)    the duty of the appraisal district to substantiate
	the district's determination of the value of property;
	(9)    the requirements regarding the equal and uniform
	appraisal of property;
	(10)    the right of a property owner to protest the
	appraisal of the property as provided by Chapter 41; and
	(11)    a detailed explanation of each of the actions
	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
	41.42, and 41.43 so that members are fully aware of each of the
	grounds on which a property appraisal can be appealed.
	(e-3)    The comptroller may contract with service providers
	to assist with the duties imposed under Subsection (e-1), but the
	course required by that subsection may not be provided by an
	appraisal district, the chief appraiser of an appraisal district,
	an [or another] employee of an appraisal district, a member of the
	board of directors of an appraisal district, a member of an
	appraisal review board, or a taxing unit.    The comptroller may
	assess a fee to recover a portion of the costs incurred for the
	continuing education course, but the fee may not exceed $50 for each
	person trained.    If the training is provided to an individual other
	than a member of an appraisal review board, the comptroller may
	assess a fee not to exceed $50 for each person trained.
	(f)    The comptroller may not advise a property owner, a
	property owner's agent, [or] the chief appraiser of an appraisal
	district, or an [another] employee of an appraisal district on a
	matter that the comptroller knows is the subject of a protest to the