88S40084 DRS-D
 
  By: Bell of Montgomery H.B. No. 102
 
 
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
appraisal review board.  The comptroller may provide advice to an
appraisal review board member as authorized by Subsection (a)(4) of
this section or Section 5.103 and may communicate with the chairman
of an appraisal review board or a taxpayer liaison officer
concerning a complaint filed under Section 6.052.
       (

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 (Occupations Code 1151, Election Code 172, Election Code 181, Local Government Code 87, Tax Code 42, Tax Code 6, Tax Code 5, Tax Code 22, Tax Code 1, Election Code 144)