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A BILL TO BE ENTITLED
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AN ACT
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relating to the selection of the chief appraiser of an appraisal |
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district; authorizing a fee. |
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       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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       SECTION 1.  Section 1.15, Tax Code, is amended to read as |
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follows: |
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       Sec. 1.15.  APPRAISERS FOR TAXING UNITS PROHIBITED. A |
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taxing unit may not employ any person for the purpose of appraising |
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property for taxation purposes [except to the extent necessary to |
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perform a contract under Section 6.05(b) of this code]. |
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       SECTION 2.  Sections 5.041(c), (e-1), (e-3), (f), and (g), |
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Tax Code, are amended to read as follows: |
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       (c)  The comptroller may contract with service providers to |
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assist with the duties imposed under Subsection (a), but the course |
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required may not be provided by an appraisal district, the chief |
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appraiser of an appraisal district, an [or another] employee of an |
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appraisal district, a member of the board of directors of an |
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appraisal district, a member of an appraisal review board, or a |
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taxing unit.  The comptroller may assess a fee to recover a portion |
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of the costs incurred for the training course, but the fee may not |
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exceed $50 for each person trained.  If the training is provided to |
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an individual other than a member of an appraisal review board, the |
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comptroller may assess a fee not to exceed $50 for each person |
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trained. |
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       (e-1)  In addition to the course established under |
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Subsection (a), the comptroller shall approve curricula and provide |
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materials for use in a continuing education course for members of an |
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appraisal review board.  The course must provide at least four |
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hours of classroom or distance training and education.  The |
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curricula and materials must include information regarding: |
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             (1)  the cost, income, and market data comparison |
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methods of appraising property; |
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             (2)  the appraisal of business personal property; |
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             (3)  the determination of capitalization rates for |
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property appraisal purposes; |
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             (4)  the duties of an appraisal review board; |
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             (5)  the requirements regarding the independence of an |
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appraisal review board from the board of directors, [and] the chief |
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appraiser, and [other] employees of the appraisal district; |
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             (6)  the prohibitions against ex parte communications |
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applicable to appraisal review board members; |
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             (7)  the Uniform Standards of Professional Appraisal |
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Practice; |
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             (8)  the duty of the appraisal district to substantiate |
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the district's determination of the value of property; |
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             (9)  the requirements regarding the equal and uniform |
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appraisal of property; |
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             (10)  the right of a property owner to protest the |
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appraisal of the property as provided by Chapter 41; and |
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             (11)  a detailed explanation of each of the actions |
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described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413, |
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41.42, and 41.43 so that members are fully aware of each of the |
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grounds on which a property appraisal can be appealed. |
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       (e-3)  The comptroller may contract with service providers |
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to assist with the duties imposed under Subsection (e-1), but the |
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course required by that subsection may not be provided by an |
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appraisal district, the chief appraiser of an appraisal district, |
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an [or another] employee of an appraisal district, a member of the |
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board of directors of an appraisal district, a member of an |
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appraisal review board, or a taxing unit.  The comptroller may |
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assess a fee to recover a portion of the costs incurred for the |
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continuing education course, but the fee may not exceed $50 for each |
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person trained.  If the training is provided to an individual other |
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than a member of an appraisal review board, the comptroller may |
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assess a fee not to exceed $50 for each person trained. |
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       (f)  The comptroller may not advise a property owner, a |
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property owner's agent, [or] the chief appraiser of an appraisal |
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district, or an [another] employee of an appraisal district on a |
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matter that the comptroller knows is the subject of a protest to the |
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appraisal review board.  The comptroller may provide advice to an |
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appraisal review board member as authorized by Subsection (a)(4) of |
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this section or Section 5.103 and may communicate with the chairman |
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of an appraisal review board or a taxpayer liaison officer |
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concerning a complaint filed under Section 6.052. |
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       (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)
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