TAX CODE
CHAPTER 6. LOCAL ADMINISTRATION
SUBCHAPTER A. APPRAISAL DISTRICTS
§ 6.01. APPRAISAL DISTRICTS ESTABLISHED. (a) An
appraisal district is established in each county.
(b) The district is responsible for appraising property in
the district for ad valorem tax purposes of each taxing unit that
imposes ad valorem taxes on property in the district.
(c) An appraisal district is a political subdivision of the
state.
Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 12,
13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819, ch. 851, §
1, eff. Aug. 29, 1983.
§ 6.02. DISTRICT BOUNDARIES. (a) Except as otherwise
provided by this section, the appraisal district's boundaries are
the same as the county's boundaries.
(b) A taxing unit that has boundaries extending into two or
more counties may choose to participate in only one of the appraisal
districts. In that event, the boundaries of the district chosen
extend outside the county to the extent of the unit's boundaries.
To be effective, the choice must be approved by resolution of the
board of directors of the district chosen. The choice of a school
district to participate in a single appraisal district does not
apply to property annexed to the school district under Subchapter C
or G, Chapter 41, Education Code, unless:
(1) the school district taxes property other than
property annexed to the district under Subchapter C or G, Chapter
41, Education Code, in the same county as the annexed property; or
(2) the annexed property is contiguous to property in
the school district other than property annexed to the district
under Subchapter C or G, Chapter 41, Education Code.
(c) A taxing unit that has chosen to participate in a single
appraisal district under Subsection (b) of this section may revoke
that choice and, if permitted to do so by Subsection (b), choose to
participate in a single appraisal district other than the one
previously chosen. A taxing unit that has withdrawn from an
appraisal district under this subsection and chosen to participate
in another single appraisal district may not under this subsection
withdraw from that district.
(d) A taxing unit that makes a choice under this section
must do so by an official action of its governing body in the manner
required by law for official action by the body. A choice made by a
taxing unit under this section takes effect beginning on the next
January 1 that is at least 90 days from the date on which the choice
is made.
(e) If a taxing unit ceases to have territory in the county
for which the appraisal district in which the unit participates is
established, but still has territory in two or more counties, the
unit may choose to participate in only one district in the manner
prescribed by this section.
(f) All costs of operating an appraisal district in
territory outside the county for which the appraisal district is
established are allocated to the taxing unit for which the
appraisal district appraises property in that territory. If the
appraisal district appraises property in the same territory for two
or more taxing units, costs of operating the district in that
territory are allocated to the units in the proportion the total
dollar amount of taxes each unit imposes in that territory bears to
the total dollar amount of taxes all taxing units participating in
the appraisal district impose in that territory.
(g) If property is annexed to a school district under
Subchapter C or G, Chapter 41, Education Code, the appraisal
district established for the county in which the property is
located shall appraise the property for the school district, and
the school district participates in that appraisal district for
purposes of the appraisal of that property, except as otherwise
permitted by Subsection (b).
Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, § 14,
167(a), eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 573, ch. 117,
§ 1, eff. May 17, 1983; Acts 1991, 72nd Leg., ch. 20, § 14,
eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 391, § 13, eff.
Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, § 4.05, eff. May
31, 1993; Acts 1997, 75th Leg., ch. 165, § 6.72, eff. Sept. 1,
1997.
§ 6.025. OVERLAPPING APPRAISAL DISTRICTS; JOINT
PROCEDURES. (a) The chief appraisers of two or more appraisal
districts that have boundaries that include any part of the same
territory shall enter into a written understanding that, with
respect to the property located in the territory in which each of
the districts has appraisal jurisdiction:
(1) permits each appraiser to have access to and use
information appropriate to appraisals, including a record of an
exemption application, rendition, or other property owner report;
(2) eliminates differences in the information in
appraisal records of the districts, including information relating
to ownership of property, the description of property, and the
physical characteristics of property; and
(3) contains the form of a written advisory prescribed
by the comptroller informing the owners of property that reports
and other documents required of the owners must be filed with or
sent to each appraisal district and that the owners should consider
sending any other document relating to the property to each
appraisal district.
(b) The advisory described by Subsection (a)(3) may be sent
to a property owner having property appraised by each district when
the notice of appraised value required by Section 25.19(a) is sent.
(c) The chief appraisers of appraisal districts described
by Subsection (a) shall to the extent practicable coordinate their
appraisal activities so as to encourage and facilitate the
appraisal of the same property appraised by each district at the
same value.
(d) If on May 1 all the chief appraisers of the appraisal
districts described by Subsection (a) in which a parcel or item of
property is located are not in agreement as to the appraised or
market value of the property, on that date each of the chief
appraisers shall enter as the appraised or market value of the
property on the appraisal records of the appropriate appraisal
district the lowest appraised or market value of the property as
determined by any of the chief appraisers. If as a result of a
protest, appeal, or other action the appraised or market value of
the property is subsequently reduced in any of the appraisal
districts, the chief appraiser shall notify each of the appraisal
districts of the reduced appraised or market value. The chief
appraiser of each appraisal district shall enter that reduced
appraised or market value on the appraisal records as the appraised
or market value of the property. If the appraised or market value
is reduced in more than one appraisal district, each chief
appraiser shall enter the lowest of those values on the appraisal
records.
(e), (f) Repealed by Acts 1999, 76th Leg., ch. 250, § 2,
eff. Jan. 1, 2000.
Added by Acts 1995, 74th Leg., ch. 186, § 1, eff. Jan. 1, 1996.
Amended by Acts 1997, 75th Leg., ch. 1357, § 1, eff. Jan. 1,
1998; Acts 1999, 76th Leg., ch. 250, § 1, 2, eff. Jan. 1, 2000;
Acts 2003, 78th Leg., ch. 455, § 1, eff. Jan. 1, 2004; Acts 2003,
78th Leg., ch. 1041, § 1(a), eff. Jan. 1, 2004.
§ 6.03. BOARD OF DIRECTORS. (a) The appraisal
district is governed by a board of directors. Five directors are
appointed by the taxing units that participate in the district as
provided by this section. If the county assessor-collector is not
appointed to the board, 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). 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 district
and must have resided in the district for at least two years
immediately preceding the date the individual takes office. An
individual who is otherwise eligible to serve on the board 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 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 beginning on January 1 of even-numbered years.
(c) Members of the board of directors other than a county
assessor-collector serving as a nonvoting director 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.
(d) The voting entitlement of a taxing unit that is entitled
to vote for directors is determined by dividing the total dollar
amount of property taxes imposed in the district by the taxing unit
for the preceding tax year by the sum of the total dollar amount of
property taxes imposed in the district for that year by each taxing
unit that is entitled to vote, by multiplying the quotient by 1,000,
and by rounding the product to the nearest whole number. That
number is multiplied by the number of directorships to be filled. A
taxing unit participating in two or more districts is entitled to
vote in each district in which it participates, but only the taxes
imposed in a district are used to calculate voting entitlement in
that district.
(e) The chief appraiser shall calculate the number of votes
to which each taxing unit other than a conservation and reclamation
district is entitled and shall deliver written notice to each of
those units of its voting entitlement before October 1 of each
odd-numbered year. The chief appraiser shall deliver the notice:
(1) to the county judge and each commissioner of the
county served by the appraisal district;
(2) to the presiding officer of the governing body of
each city or town participating in the appraisal district, to the
city manager of each city or town having a city manager, and to the
city secretary or clerk, if there is one, of each city or town that
does not have a city manager; and
(3) to the presiding officer of the governing body of
each school district participating in the district and to the
superintendent of those school districts.
(f) The chief appraiser shall calculate the number of votes
to which each conservation and reclamation district entitled to
vote for district directors is entitled and shall deliver written
notice to the presiding officer of each conservation and
reclamation district of its voting entitlement and right to
nominate a person to serve as a director of the district before July
1 of each odd-numbered year.
(g) Each taxing unit other than a conservation and
reclamation district that is entitled to vote may nominate by
resolution adopted by its governing body one candidate for each
position to be filled on the board of directors. The presiding
officer of the governing body of the unit shall submit the names of
the unit's nominees to the chief appraiser before October 15.
(h) Each conservation and reclamation district entitled to
vote may nominate by resolution adopted by its governing body one
candidate for the district's board of directors. The presiding
officer of the conservation and reclamation district's governing
body shall submit the name of the district's nominee to the chief
appraiser before July 15 of each odd-numbered year. Before August
1, the chief appraiser shall prepare a nominating ballot, listing
all the nominees of conservation and reclamation districts
alphabetically by surname, and shall deliver a copy of the
nominating ballot to the presiding officer of the board of
directors of each district. The board of directors of each district
shall determine its vote by resolution and submit it to the chief
appraiser before August 15. The nominee on the ballot with the most
votes is the nominee of the conservation and reclamation districts
in the appraisal district if the nominee received more than 10
percent of the votes entitled to be cast by all of the conservation
and reclamation districts in the appraisal district, and shall be
named on the ballot with the candidates nominated by the other
taxing units. The chief appraiser shall resolve a tie vote by any
method of chance.
(i) If no nominee of the conservation and reclamation
districts receives more than 10 percent of the votes entitled to be
cast under Subsection (h), the chief appraiser, before September 1,
shall notify the presiding officer of the board of directors of each
conservation and reclamation district of the failure to select a
nominee. Each conservation and reclamation district may submit a
nominee by September 15 to the chief appraiser as provided by
Subsection (h). The chief appraiser shall submit a second
nominating ballot by October 1 to the conservation and reclamation
districts as provided by Subsection (h). The conservation and
reclamation districts shall submit their votes for nomination
before October 15 as provided by Subsection (h). The nominee on the
second nominating ballot with the most votes is the nominee of the
conservation and reclamation districts in the appraisal district
and shall be named on the ballot with the candidates nominated by
the other taxing units. The chief appraiser shall resolve a tie
vote by any method of chance.
(j) Before October 30, the chief appraiser shall prepare a
ballot, listing the candidates whose names were timely submitted
under Subsections (g) and, if applicable, (h) or (i) alphabetically
according to the first letter in 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.
(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 elected, and submit the results 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 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 elect by majority vote of
its members one of the nominees to fill the vacancy.
(m) If a school district participates in an appraisal
district in which the only property of the school district located
in the appraisal district is property annexed to the school
district under Subchapter C or G, Chapter 41, Education Code, an
individual who does not meet the residency requirements of
Subsection (a) is eligible to be appointed to the board of directors
of the appraisal district if:
(1) the individual is a resident of the school
district; and
(2) the individual is nominated as a candidate for the
board of directors by the school district or, if the taxing units
have adopted a change in the method of appointing board members that
does not require a nomination, the school district appoints or
participates in the appointment of the individual.
Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, § 15,
167(a), eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch. 59, § 1,
eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 270, § 1, eff. Aug.
31, 1987; Acts 1989, 71st Leg., ch. 1123, § 2, eff. Jan. 1, 1990;
Acts 1991, 72nd Leg., ch. 20, § 15, eff. Aug. 26, 1991; Acts
1991, 72nd Leg., ch. 371, § 1, eff. Sept. 1, 1991; Acts 1993,
73rd Leg., ch. 347, § 4.06, eff. May 31, 1993; Acts 1997, 75th
Leg., ch. 165, § 6.73, eff. Sept. 1, 1997; Acts 1997, 75th Leg.,
ch. 1039, § 2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 705,
§ 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 629, § 1,
eff. June 20, 2003.
§ 6.031. CHANGES IN BOARD MEMBERSHIP OR
SELECTION. (a) The board of directors of an appraisal district,
by resolution adopted and delivered to each taxing unit
participating in the district before August 15, may increase the
number of members on the board of directors of the district to not
more than 13, change the method or procedure for appointing the
members, 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, and files it with the board of
directors before September 1. If a change is rejected, the board
shall notify, in writing, each taxing unit participating in the
district before September 15.
(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, change the method or procedure for
appointing the members, 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 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 of this code or if it reduces
the 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 of this code and if that taxing
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 this section must
be filed with the chief appraiser of the appraisal district after
June 30 and before October 1 of a year in which board members are
appointed or the resolution is ineffective.
(d) Before October 5 of each year in which board members are
appointed, the chief appraiser shall determine whether a sufficient
number of eligible taxing units have filed valid resolutions
proposing a change 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 October 10.
(e) A change in membership or selection 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 of this code.
(f) A provision of Section 6.03 of this code that is subject
to change under this section but is not expressly changed by
resolution of a sufficient number of eligible taxing units remains
in effect.
(g) For purposes of this section, the conservation 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.
Added by Acts 1981, 67th Leg., 1st C.S., p. 121, ch. 13, § 16,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, § 2,
eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 1123, § 3, eff.
Jan. 1, 1990.
§ 6.033. RECALL OF 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 under Section 6.03 of
this code for whom the unit cast any of its votes in the appointment
of the board. 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 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 appointment of the board. The 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 appointment of 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. 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 board of directors of an appraisal district is
appointed by a method or procedure adopted under Section 6.031 of
this code, the governing bodies of 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, 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 it
originally cast for the member being recalled.
Added by Acts 1985, 69th Leg., ch. 273, § 1, eff. Aug. 26, 1985.
Redesignated from § 6.032 and amended by Acts 1987, 70th Leg.,
ch. 59, § 5, eff. Sept. 1, 1987.
§ 6.034. OPTIONAL STAGGERED TERMS FOR BOARD OF
DIRECTORS. (a) The taxing units participating in an appraisal
district may provide that the terms of the appointed members of the
board of directors be staggered if the governing bodies of at least
three-fourths of the taxing units that are entitled to vote on the
appointment of board members adopt resolutions providing for the
staggered terms. A change to staggered terms may be adopted only if
the method or procedure for appointing board members is changed
under Section 6.031 of this code to eliminate or have the effect of
eliminating cumulative voting for board members as provided by
Section 6.03 of this code. A change to staggered terms may be
proposed concurrently with a change that eliminates or has the
effect of eliminating cumulative voting.
(b) An official copy of a resolution providing for staggered
terms adopted by the governing body of a taxing unit must be filed
with the chief appraiser of the appraisal district after June 30 and
before October 1 of a year in which board members are to be
appointed, or the resolution is ineffective.
(c) Before October 5 of each year in which board members are
to be appointed, the chief appraiser shall determine whether a
sufficient number of taxing units have filed valid resolutions
proposing a change to staggered terms for the change to take effect.
Before October 10 the chief appraiser shall notify each taxing unit
participating in the district of a change that is adopted under this
section.
(d) A change to staggered terms made under this section
becomes effective beginning on January 1 of the next even-numbered
year after the chief appraiser determines that the change has been
adopted. The entire board of directors shall be appointed for that
year without regard to the staggered terms. At the earliest
practical date after January 1 of that year, the board shall
determine by lot which of its members shall serve one-year terms and
which shall serve two-year terms in order to implement the
staggered terms. If the board consists of an even number of board
members, one-half of the members must be designated to serve
one-year terms and one-half shall be designated to serve two-year
terms. If the board consists of an odd number of board members, the
number of members designated to serve two-year terms must exceed by
one the number of members designated to serve one-year terms.
(e) After the staggered terms have been implemented as
provided by Subsection (d) of this section, the appraisal district
shall appoint annually for terms to begin on January 1 of each year
a number of board members equal to the number of board members whose
terms expire on that January 1, unless a change in the total number
of board members is adopted under Section 6.031 of this code to take
effect on that January 1.
(f) If a change in the number of directors is adopted under
Section 6.031 of this code in an appraisal district that has adopted
staggered terms for board members, the change must specify how many
members' terms are to begin in even-numbered years and how many
members' terms are to begin in odd-numbered years. The change may
not provide that the number of members whose terms are to begin in
even-numbered years differs by more than one from the number of
members whose terms are to begin in odd-numbered years.
(g) A change to staggered terms made as provided by this
section may be rescinded by resolution of a majority of the
governing bodies that are entitled to vote on appointment of board
members under Section 6.03 of this code. To be effective, a
resolution providing for the rescission must be adopted by the
governing body and filed with the chief appraiser after June 30 and
before October 1 of an odd-numbered year. If the required number of
resolutions are filed during that period, the chief appraiser shall
notify each taxing unit participating in the district that the
rescission is adopted. If the rescission is adopted, the terms of
all members of the board serving at the time of the adoption expire
on January 1 of the even-numbered year following the adoption,
including terms of members who will have served only one year of a
two-year term on that date. The entire board of directors shall be
appointed for two-year terms beginning on that date.
(h) If an appraisal district that has adopted staggered
terms adopts or rescinds a change in the method or procedure for
appointing board members and the change or rescission results in a
method of appointing board members by cumulative voting, the change
or rescission has the same effect as a rescission of the change to
staggered terms made under Subsection (g) of this section.
(i) If a vacancy occurs on the board of directors of an
appraisal district that has adopted staggered terms for board
members, the vacancy shall be filled by appointment by resolution
of the governing body of the taxing unit that nominated the person
whose departure from the board caused the vacancy, and the
procedure for filling a vacancy provided by Section 6.03 of this
code does not apply in that event.
Added by Acts 1985, 69th Leg., ch. 601, § 1, eff. June 14, 1985.
Amended by Acts 1987, 70th Leg., ch. 59, § 4, eff. Sept. 1, 1987.
Renumbered from § 6.032 by Acts 1987, 70th Leg., ch. 167, §
5.01(a)(51), eff. Sept. 1, 1987. Amended by Acts 1997, 75th Leg.,
ch. 1039, § 3, eff. Jan. 1, 1998.
§ 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF
BOARD MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES. (a) An
individual is ineligible to serve on an appraisal district board of
directors and is disqualified from employment as chief appraiser if
the individual:
(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 continues
to hold office or the chief appraiser remains employed knowing that
an individual related within the second 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 serves or the chief appraiser is employed. An offense under
this subsection is a Class B misdemeanor.
(c) A chief appraiser commits an offense if the chief
appraiser refers a person, whether gratuitously or for
compensation, to another person for the purpose of obtaining an
appraisal of property, whether or not the appraisal is for ad
valorem tax purposes. An offense under this 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 is employed.
Added by Acts 1989, 71st Leg., ch. 796, § 4, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 561, § 43, eff. Aug. 26,
1991; Acts 1995, 74th Leg., ch. 76, § 5.95(27), eff. Sept. 1,
1995; Acts 2001, 77th Leg., ch. 1430, § 1, eff. Sept. 1, 2001.
§ 6.036. INTEREST IN CERTAIN CONTRACTS
PROHIBITED. (a) An individual is not eligible to be appointed to
or to serve on 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.
(b) An appraisal district may not enter into a contract with
a member of the board of directors of the appraisal district or with
a business entity in which a member of the board has a substantial
interest.
(c) A taxing unit may not enter into a contract relating to
the performance of an activity governed by this title with a member
of the board of directors of an appraisal district in which the
taxing unit participates or with a business entity in which a member
of the board has a substantial interest.
(d) For purposes of this section, an individual has a
substantial interest in a business entity if:
(1) the combined ownership of the individual and the
individual's spouse is at least 10 percent of the voting stock or
shares of the business entity; or
(2) the individual or the individual's spouse is a
partner, limited partner, or officer of the business entity.
(e) In this section, "business entity" means a sole
proprietorship, partnership, firm, corporation, holding company,
joint-stock company, receivership, trust, or other entity
recognized by law.
(f) This section does not limit the application of any other
law, including the common law relating to conflicts of interest, to
an appraisal district director.
Added by Acts 1989, 71st Leg., ch. 796, § 5, eff. Sept. 1, 1989.
§ 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION
DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a
reference to the taxing units entitled to vote on the appointment of
appraisal district board members includes the conservation and
reclamation districts participating in the appraisal district,
without regard to whether the conservation and reclamation
districts are currently entitled to do so under Section 6.03(c). In
a provision of this title other than Section 6.03 or 6.031 that
grants authority to a majority or other number of the taxing units
entitled to vote on the appointment of appraisal district
directors, including the disapproval of the appraisal district
budget under Section 6.06 and the disapproval of appraisal district
board actions under Section 6.10, the conservation and reclamation
districts participating in the appraisal district are given the
vote or authority of one taxing unit. That vote or authority is
considered exercised only if a majority of the conservation and
reclamation districts take the same action to exercise that vote or
authority. Otherwise, the conservation and reclamation districts
are treated in the same manner as a single taxing unit that is
entitled to act but does not take any action on the matter.
Added by Acts 1989, 71st Leg., ch. 1123, § 4, eff. Jan. 1, 1990.
Renumbered from § 6.035 by Acts 1990, 71st Leg., 6th C.S., ch.
12, § 2(28), eff. Sept. 6, 1990.
§ 6.04. ORGANIZATION, MEETINGS, AND
COMPENSATION. (a) A majority of the appraisal district board of
directors constitutes a quorum. At its first meeting each calendar
year, the board shall elect from its members a chairman and a
secretary.
(b) The board may meet at any time at the call of the
chairman or as provided by board rule, but may not meet less often
than once each calendar quarter.
(c) Members of the board may not receive compensation for
service on the board but are entitled to reimbursement for actual
and necessary expenses incurred in the performance of their duties
as provided by the budget adopted by the board.
(d) The board shall develop and implement policies that
provide the public with reasonable opportunity to appear before the
board to speak on any issue under the jurisdiction of the board.
Reasonable time shall be provided during each board meeting for
public comment on appraisal district and appraisal review board
policies and procedures, and a report from the taxpayer liaison
officer if one is required by Section 6.052.
(e) The board shall prepare and maintain a written plan that
describes how a person who does not speak English or who has a
physical, mental, or developmental disability may be provided
reasonable access to the board.
(f) The board shall prepare information of public interest
describing the functions of the board and the board's procedures by
which complaints are filed with and resolved by the board. The
board shall make the information available to the public and the
appropriate taxing jurisdictions.
(g) If a written complaint is filed with the board that the
board has authority to resolve, the board, at least quarterly and
until final disposition of the complaint, shall notify the parties
to the complaint of the status of the complaint unless notice would
jeopardize an undercover investigation.
Acts 1979, 66th Leg., p. 2225, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1983, 68th Leg., p. 1160, ch. 262, § 1, eff. Aug.
29, 1983; Acts 1989, 71st Leg., ch. 796, § 6, eff. Sept. 1, 1989.
§ 6.05. APPRAISAL OFFICE. (a) Except as authorized by
Subsection (b) of this section, each appraisal district shall
establish an appraisal office. The appraisal office must be
located in the county for which the district is established. An
appraisal district may establish branch appraisal offices outside
the county for which the district is established.
(b) The board of directors of an appraisal district may
contract with an appraisal office in another district or with a
taxing unit in the district to perform the duties of the appraisal
office for the district.
(c) The chief appraiser is the chief administrator of the
appraisal office. The chief appraiser is appointed by and serves at
the pleasure of the appraisal district board of directors. If a
taxing unit performs the duties of the appraisal office pursuant to
a contract, the assessor for the unit is the chief appraiser.
(d) The chief appraiser is entitled to compensation as
provided by the budget adopted by the board of directors. He may
employ and compensate professional, clerical, and other personnel
as provided by the budget.
(e) The chief appraiser may delegate authority to his
employees.
(f) The chief appraiser may not employ any individual
related to a member of the board of directors within the second
degree by affinity or within the third degree by consanguinity, as
determined under Chapter 573, Government Code. A person commits an
offense if the person intentionally or knowingly violates this
subsection. An offense under this subsection is a misdemeanor
punishable by a fine of not less than $100 or more than $1,000.
(g) The chief appraiser is an officer of the appraisal
district for purposes of the nepotism law, Chapter 573, Government
Code. An appraisal district may not employ or contract with an
individual or the spouse of an individual who is related to the
chief appraiser within the first degree by consanguinity or
affinity, as determined under Chapter 573, Government Code.
(h) The board of directors of an appraisal district by
resolution may prescribe that specified actions of the chief
appraiser relating to the finances or administration of the
appraisal district are subject to the approval of the board.
Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1987, 70th Leg., ch. 55, § 1, eff. Jan. 1, 1988;
Acts 1989, 71st Leg., ch. 384, § 15, eff. Sept. 1, 1989; Acts
1989, 71st Leg., ch. 796, § 7, eff. Sept. 1, 1989; Acts 1990,
71st Leg., 6th C.S., ch. 12, § 2(29), eff. Sept. 6, 1990; Acts
1991, 72nd Leg., ch. 561, § 44, eff. Aug. 26, 1991; Acts 1995,
74th Leg., ch. 76, § 5.95(25), (27), eff. Sept. 1, 1995.
§ 6.051. OWNERSHIP OR LEASE OF REAL PROPERTY. (a) The
board of directors of an appraisal district may purchase or lease
real property and may construct improvements as necessary to
establish and operate the appraisal office or a branch appraisal
office.
(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 entitled to vote on the
appointment of board members. The board 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.
(c) The board of directors may convey real property owned by
the district, and the proceeds shall be credited to each taxing unit
that participates in the district in proportion to the unit's
allocation of the appraisal district budget in the year in which the
transaction occurs. A conveyance must be approved as provided by
Subsection (b) of this section, and any proceeds shall be
apportioned by an amendment to the annual budget made as provided by
Subsection (c) of Section 6.06 of this code.
(d) An acquisition of real property by an appraisal district
before January 1, 1988, may be validated before March 1, 1988, in
the manner provided by Subsection (b) of this section for the
acquisition of real property.
Added by Acts 1987, 70th Leg., ch. 55, § 2, eff. Jan. 1, 1988.
§ 6.052. TAXPAYER LIAISON OFFICER. (a) The board of
directors for an appraisal district created for a county with a
population of more than 125,000 shall appoint a taxpayer liaison
officer who shall serve at the pleasure of the board. The taxpayer
liaison officer shall administer the public access functions
required by Sections 6.04(d), (e), and (f), and is responsible for
resolving disputes not involving matters that may be protested
under Section 41.41.
(b) The taxpayer liaison officer may provide information
and materials designed to assist property owners in understanding
the appraisal process, protest procedures, and related matters.
(c) The taxpayer liaison officer shall report to the board
at each meeting on the status of all complaints filed with the board
under Section 6.04(g).
(d) The taxpayer liaison officer is entitled to
compensation as provided by the budget adopted by the board of
directors.
Added by Acts 1989, 71st Leg., ch. 796, § 8, eff. Jan. 1, 1990.
Amended by Acts 1991, 72nd Leg., ch. 371, § 2, eff. Sept. 1,
1991.
§ 6.06. APPRAISAL DISTRICT BUDGET AND
FINANCING. (a) Each year the chief appraiser shall prepare a
proposed budget for the operations of the district for the
following tax year and shall submit copies to each taxing unit
participating in the district and to the district board of
directors before June 15. He shall include in the budget a list
showing each proposed position, the proposed salary for the
position, all benefits proposed for the position, each proposed
capital expenditure, and an estimate of the amount of the budget
that will be allocated to each taxing unit. Each taxing unit
entitled to vote on the appointment of board members shall maintain
a copy of the proposed budget for public inspection at its principal
administrative office.
(b) The board of directors shall hold a public hearing to
consider the budget. The secretary of the board shall deliver to
the presiding officer of the governing body of each taxing unit
participating in the district not later than the 10th day before the
date of the hearing a written notice of the date, time, and place
fixed for the hearing. The board shall complete its hearings, make
any amendments to the proposed budget it desires, and finally
approve a budget before September 15. If governing bodies of a
majority of the taxing units entitled to vote on the appointment of
board members adopt resolutions disapproving a budget and file them
with the secretary of the board within 30 days after its adoption,
the budget does not take effect, and the board shall adopt a new
budget within 30 days of the disapproval.
(c) The board may amend the approved budget at any time, but
the secretary of the board must deliver a written copy of a proposed
amendment to the presiding officer of the governing body of each
taxing unit participating in the district not later than the 30th
day before the date the board acts on it.
(d) Each taxing unit participating in the district is
allocated a portion of the amount of the budget equal to the
proportion that the total dollar amount of property taxes imposed
in the district by the unit for the tax year in which the budget
proposal is prepared bears to the sum of the total dollar amount of
property taxes imposed in the district by each participating unit
for that year. If a taxing unit participates in two or more
districts, only the taxes imposed in a district are used to
calculate the unit's cost allocations in that district. If the
number of real property parcels in a taxing unit is less than 5
percent of the total number of real property parcels in the district
and the taxing unit imposes in excess of 25 percent of the total
amount of the property taxes imposed in the district by all of the
participating taxing units for a year, the unit's allocation may
not exceed a percentage of the appraisal district's budget equal to
three times the unit's percentage of the total number of real
property parcels appraised by the district.
(e) Unless the governing body of a unit and the chief
appraiser agree to a different method of payment, each taxing unit
shall pay its allocation in four equal payments to be made at the
end of each calendar quarter, and the first payment shall be made
before January 1 of the year in which the budget takes effect. A
payment is delinquent if not paid on the date it is due. A
delinquent payment incurs a penalty of 5 percent of the amount of
the payment and accrues interest at an annual rate of 10 percent.
If the budget is amended, any change in the amount of a unit's
allocation is apportioned among the payments remaining.
(f) Payments shall be made to a depository designated by the
district board of directors. The district's funds may be disbursed
only by a written check, draft, or order signed by the chairman and
secretary of the board or, if authorized by resolution of the board,
by the chief appraiser.
(g) If a taxing unit decides not to impose taxes for any tax
year, the unit is not liable for any of the costs of operating the
district in that year, and those costs are allocated among the other
taxing units as if that unit had not imposed taxes in the year used
to calculate allocations. However, if that unit has made any
payments, it is not entitled to a refund.
(h) If a newly formed taxing unit or a taxing unit that did
not impose taxes in the preceding year imposes taxes in any tax
year, that unit is allocated a portion of the amount budgeted to
operate the district as if it had imposed taxes in the preceding
year, except that the amount of taxes the unit imposes in the
current year is used to calculate its allocation. Before the amount
of taxes to be imposed for the current year is known, the allocation
may be based on an estimate to which the district board of directors
and the governing body of the unit agree, and the payments made
after that amount is known shall be adjusted to reflect the amount
imposed. The payments of a newly formed taxing unit that has no
source of funds are postponed until the unit has received adequate
tax or other revenues.
(i) The fiscal year of an appraisal district is the calendar
year unless the governing bodies of three-fourths of the taxing
units entitled to vote on the appointment of board members adopt
resolutions proposing a different fiscal year and file them with
the secretary of the board not more than 12 and not less than eight
months before the first day of the fiscal year proposed by the
resolutions. If the fiscal year of an appraisal district is changed
under this subsection, the chief appraiser shall prepare a proposed
budget for the fiscal year as provided by Subsection (a) of this
section before the 15th day of the seventh month preceding the first
day of the fiscal year established by the change, and the board of
directors shall adopt a budget for the fiscal year as provided by
Subsection (b) of this section before the 15th day of the fourth
month preceding the first day of the fiscal year established by the
change. Unless the appraisal district adopts a different method of
allocation under Section 6.061 of this code, the allocation of the
budget to each taxing unit shall be calculated as provided by
Subsection (d) of this section using the amount of property taxes
imposed by each participating taxing unit in the most recent tax
year preceding the fiscal year established by the change for which
the necessary information is available. Each taxing unit shall pay
its allocation as provided by Subsection (e) of this section,
except that the first payment shall be made before the first day of
the fiscal year established by the change and subsequent payments
shall be made quarterly. In the year in which a change in the fiscal
year occurs, the budget that takes effect on January 1 of that year
may be amended as necessary as provided by Subsection (c) of this
section in order to accomplish the change in fiscal years.
(j) If the total amount of the payments made or due to be
made by the taxing units participating in an appraisal district
exceeds the amount actually spent or obligated to be spent during
the fiscal year for which the payments were made, the chief
appraiser shall credit the excess amount against each taxing unit's
allocated payments for the following year in proportion to the
amount of each unit's budget allocation for the fiscal year for
which the payments were made. If a taxing unit that paid its
allocated amount is not allocated a portion of the district's
budget for the following fiscal year, the chief appraiser shall
refund to the taxing unit its proportionate share of the excess
funds not later than the 150th day after the end of the fiscal year
for which the payments were made.
Acts 1979, 66th Leg., p. 2226, ch. 841, § 1, eff. Jan. 1, 1981.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 122, ch. 13, § 17,
18, eff. Aug. 14, 1981; Acts 1985, 69th Leg., ch. 311, § 1, eff.
Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, § 9, eff. Sept. 1,
1989; Acts 1991, 72nd Leg., ch. 20, § 16, eff. Aug. 26, 1991;
Acts 1993, 73rd Leg., ch. 347, § 4.07, eff. May 31, 1993.
§ 6.061. CHANGES IN METHOD OF FINANCING. (a) The board
of directors of an appraisal district, by resolution adopted and
delivered to each taxing unit participating in the district after
June 15 and before August 15, may prescribe a different method of
allocating the costs of operating the district unless the governing
body of any taxing unit that participates in the district adopts a
resolution opposing the different method, and files it with the
board of directors before September 1. If a board proposal is
rejected, the board shall notify, in writing, each taxing unit
participating in the district before September 15.
(b) The taxing units participating in an appraisal district
may adopt a different method of allocating the costs of operating
the district 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 other method. However, a
change under this subsection is not valid if it requires any taxing
unit to pay a greater proportion of the appraisal district's costs
than the unit would pay under Section 6.06 of this code without the
consent of the governing body of that unit.
(c) An official copy of a resolution under this section must
be filed with the chief appraiser of the appraisal district after
April 30 and before May 15 or the resolution is ineffective.
(d) Before May 20, the chief appraiser shall determine
whether a sufficient number of eligible taxing units have filed
valid resolutions proposing a change in the allocation of district
costs for the change to take effect. Before May 25, the chief
appraiser shall notify each taxing unit participating in the
district of each change that is adopted.
(e) A change in allocation of district costs 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 of this code.
(f) Repealed by Acts 1993, 73rd Leg., ch. 347, § 4.13(2),
eff. May 31, 1993.
Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, § 19,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, § 3,
eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, § 17, eff. Aug.
26, 1991; Acts 1993, 73rd Leg., ch. 347, § 4.13(2), eff. May 31,
1993.
§ 6.062. PUBLICATION OF BUDGET. (a) Not later than the
10th day before the date of the public hearing at which the board of
directors considers the appraisal district budget, the chief
appraiser shall give notice of the public hearing by publishing the
notice in a newspaper having general circulation in the county for
which the appraisal district is established. The notice may not be
smaller than one-quarter page of a standard-size or tabloid-size
newspaper and may not be published in the part of the paper in which
legal notices and classified advertisements appear.
(b) The notice must set out the time, date, and place of the
public hearing and must set out a summary of the proposed budget.
The summary must set out as separate items:
(1) the total amount of the proposed budget;
(2) the amount of increase proposed from the budget
adopted for the current year; and
(3) the number of employees compensated under the
current budget and the number of employees to be compensated under
the proposed budget.
(c) The notice must state that the appraisal district is
supported solely by payments from the local taxing units served by
the appraisal district. The notice must also contain the following
statement: "If approved by the appraisal district board of
directors at the public hearing, this proposed budget will take
effect automatically unless disapproved by the governing bodies of
the county, school districts, cities, and towns served by the
appraisal district. A copy of the proposed budget is available for
public inspection in the office of each of those governing bodies."
Added by Acts 1989, 71st Leg., ch. 796, § 10, eff. Sept. 1, 1989.
§ 6.063. FINANCIAL AUDIT. (a) At least once each year,
the board of directors of an appraisal district shall have prepared
an audit of its affairs by an independent certified public
accountant or a firm of independent certified public accountants.
(b) The report of the audit is a public record. A copy of
the report shall be delivered to the presiding officer of the
governing body of each taxing unit eligible to vote on the
appointment of district directors, and a reasonable number of
copies shall be available for inspection at the appraisal office.
Added by Acts 1987, 70th Leg., ch. 860, § 2, eff. Sept. 1, 1987.
§ 6.07. TAXING UNIT BOUNDARIES. If a new taxing unit is
formed or an existing taxing unit's boundaries are altered, the
unit shall notify the appraisal office of the new boundaries within
30 days after the date the unit is formed or its boundaries are
altered.
Acts 1979, 66th Leg., p. 2227, ch. 841, § 1, eff. Jan. 1, 1980.
§ 6.08. NOTICE OF OPTIONAL EXEMPTIONS. If a taxing unit
adopts, amends, or repeals an exemption that the unit by law has the
option to adopt or not, the taxing unit shall notify the appraisal
office of its action and of the terms of the exemption within 30
days after the date of its action.
Acts 1979, 66th Leg., p. 2227, ch. 841, § 1, eff. Jan. 1, 1980.
§ 6.09. DESIGNATION OF DISTRICT DEPOSITORY. (a) The
appraisal district depository must be a banking corporation
incorporated under the laws of this state or the United States or a
savings and loan association in this state whose deposits are
insured by the Federal Savings and Loan Insurance Corporation.
(b) The appraisal district board of directors shall
designate as the district depository the financial institution or
institutions that offer the most favorable terms and conditions for
the handling of the district's funds.
(c) The board shall solicit bids to be designated as
depository for the district. The depository when designated shall
serve for a term of two years and until its successor is designated
and has qualified. The board and the depository may agree to extend
a depository contract for one additional two-year period.
(d) To the extent that funds in the depository are not
insured by the Federal Deposit Insurance Corporation or the Federal
Savings and Loan Insurance Corporation, they shall be secured in
the manner provided by law for the security of funds of counties.
Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, § 20,
eff. Aug. 14, 1981. Amended by Acts 2003, 78th Leg., ch. 906, §
1, eff. June 20, 2003.
§ 6.10. DISAPPROVAL OF BOARD ACTIONS. If the governing
bodies of a majority of the taxing units entitled to vote on the
appointment of board members adopt resolutions disapproving an
action, other than adoption of the budget, by the appraisal
district board of directors and file them with the secretary of the
board within 15 days after the action is taken, the action is
revoked effective the day after the day on which the required number
of resolutions is filed.
Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, § 21,
eff. Aug. 14, 1981.
§ 6.11. PURCHASING AND CONTRACTING AUTHORITY. (a) An
appraisal district is subject to the same requirements and has the
same purchasing and contracting authority as a municipality under
Chapter 252, Local Government Code.
(b) For purposes of this section, all the provisions of
Chapter 252, Local Government Code, applicable to a municipality or
to purchases and contracts by a municipality apply to an appraisal
district and to purchases and contracts by an appraisal district to
the extent they can be made applicable, and all references to the
municipality in that chapter mean the appraisal district. For
purposes of applying Section 252.061, Local Government Code, to an
appraisal district, any resident of the appraisal district may seek
an injunction under that section. Sections 252.062 and 252.063,
Local Government Code, apply to an officer or employee of an
appraisal district in the same manner those sections apply to a
municipal officer or employee.
Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, § 21,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 149, §
42, eff. Sept. 1, 1987; Acts 1993, 73rd Leg., ch. 757, § 21, eff.
Sept. 1, 1993; Acts 2003, 78th Leg., ch. 152, § 1, eff. July 1,
2003.
§ 6.12. AGRICULTURAL APPRAISAL ADVISORY
BOARD. (a) The chief appraiser of each appraisal district shall
appoint, with the advice and consent of the board of directors, an
agricultural advisory board composed of three or more members as
determined by the board.
(b) One of the agricultural advisory board members must be a
representative of the county agricultural stabilization and
conservation service, and the remainder of the members must be
landowners of the district whose land qualifies for appraisal under
Subchapter C, D, E, or H, Chapter 23, and who have been residents of
the district for at least five years.
(c) Members of the board serve for staggered terms of two
years. In making the initial appointments of members of the
agricultural advisory board the chief appraiser shall appoint for a
term of one year one-half of the members, or if the number of
members is an odd number, one fewer than a majority of the
membership.
(d) The board shall meet at the call of the chief appraiser
at least three times a year.
(e) An employee or officer of an appraisal district may not
be appointed and may not serve as a member of the agricultural
advisory board.
(f) A member of the agricultural advisory board is not
entitled to compensation.
(g) The board shall advise the chief appraiser on the
valuation and use of land that may be designated for agricultural
use or that may be open space agricultural or timber land within the
district.
Added by Acts 1989, 71st Leg., ch. 274, § 1, eff. Aug. 28, 1989.
Amended by Acts 1999, 76th Leg., ch. 631, § 1, eff. Sept. 1,
1999.
§ 6.13. DISTRICT RECORDS. The preservation,
microfilming, destruction, or other disposition of the records of
each appraisal district is subject to the requirements of Subtitle
C, Title 6, Local Government Code, and rules adopted under that
subtitle.
Added by Acts 1989, 71st Leg., ch. 1248, § 67, eff. Sept. 1,
1989. Renumbered from § 6.12 by Acts 1990, 71st Leg., 6th C.S.,
ch. 12, § 2(30), eff. Sept. 6, 1990.
§ 6.14. INFORMATION PROVIDED TO TEXAS LEGISLATIVE
COUNCIL. (a) On the written request of the Texas Legislative
Council, an appraisal district that maintains its appraisal records
in electronic format shall provide a copy of the information or data
maintained in the district's appraisal records to the council
without charge.
(b) The appraisal district shall provide the requested
information or data to the council as soon as practicable but not
later than the 30th day after the date the request is received by
the district.
(c) The information or data shall be provided in a form
approved by the council.
Added by Acts 1999, 76th Leg., ch. 1585, § 4, eff. June 20, 1999.
SUBCHAPTER B. ASSESSORS AND COLLECTORS
§ 6.21. COUNTY ASSESSOR-COLLECTOR. (a) The
assessor-collector for a county is determined as provided by
Article VIII, Sections 14, 16, and 16a, of the Texas Constitution.
(b) If a county with a population of less than 10,000
authorizes a separate county assessor-collector as provided by
Article VIII, Section 16a, of the Texas Constitution, the
commissioners court may appoint a county assessor-collector to
serve until an assessor-collector is elected at the next general
election and has qualified.
Acts 1979, 66th Leg., p. 2227, ch. 841, § 1, eff. Jan. 1, 1982.
§ 6.22. ASSESSOR AND COLLECTOR FOR OTHER TAXING
UNITS. (a) The assessor and collector for a taxing unit other
than a county or a home-rule city are determined by the law creating
or authorizing creation of the unit.
(b) The assessor and collector for a home-rule city are
determined by the city's charter and ordinances.
(c) The governing body of a taxing unit authorized to have
its own assessor and collector by official action in the manner
required by law for official action by the body may require the
county to assess and collect the taxes the unit imposes in the
county in the manner in which the county assesses and collects its
taxes. The governing body of the unit may revoke the requirement at
any time by the same official action.
Acts 1979, 66th Leg., p. 2227, ch. 841, § 1, eff. Jan. 1, 1982.
§ 6.23. DUTIES OF ASSESSOR AND COLLECTOR. (a) The
county assessor-collector shall assess and collect taxes on
property in the county for the county. He shall also assess and
collect taxes on property for another taxing unit if:
(1) the law creating or authorizing creation of the
unit requires it to use the county assessor-collector for the taxes
the unit imposes in the county;
(2) the law creating or authorizing creation of the
unit does not mention who assesses and collects its taxes and the
unit imposes taxes in the county;
(3) the governing body of the unit requires the county
to assess and collect its taxes as provided by Subsection (c) of
Section 6.22 of this code; or
(4) required by an intergovernmental contract.
(b) The assessor and collector for a taxing unit other than
a county shall assess, collect, or assess and collect taxes, as
applicable, for the unit. He shall also assess, collect, or assess
and collect taxes, as applicable, for another unit if:
(1) required by or pursuant to the law creating or
authorizing creation of the other unit; or
(2) required by an intergovernmental contract.
Acts 1979, 66th Leg., p. 2227, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, § 22,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4819, ch. 851, § 2,
eff. Aug. 29, 1983.
§ 6.24. CONTRACTS FOR ASSESSMENT AND
COLLECTION. (a) The governing body of a taxing unit other than a
county may contract as provided by the Interlocal Cooperation Act
with the governing body of another unit or with the board of
directors of an appraisal district for the other unit or the
district to perform duties relating to the assessment or collection
of taxes.
(b) The commissioners court with the approval of the county
assessor-collector may contract as provided by the Interlocal
Cooperation Act with the governing body of another taxing unit in
the county or with the board of directors of the appraisal district
for the other unit or the district to perform duties relating to the
assessment or collection of taxes for the county. If a county
contracts to have its taxes assessed and collected by another
taxing unit or by the appraisal district, except as provided by
Subsection (c), the contract shall require the other unit or the
district to assess and collect all taxes the county is required to
assess and collect.
(c) A contract entered into under Subsection (b) may exclude
from the taxes the other unit or the district is required to assess
and collect taxes the county is required to assess and collect under
one or more of the following provisions:
(1) Section 23.121;
(2) Section 23.122;
(3) Section 23.124;
(4) Section 23.1241;
(5) Section 23.1242;
(6) Section 23.125;
(7) Section 23.127; or
(8) Section 23.128.
(d) A contract under this section may provide for the entity
that collects taxes to contract with an attorney, as provided by
Section 6.30 of this code, for collection of delinquent taxes.
Acts 1979, 66th Leg., p. 2228, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, § 23,
24, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, §
28, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, § 2, eff.
Sept. 1, 2001.
§ 6.26. ELECTION TO CONSOLIDATE ASSESSING AND COLLECTING
FUNCTIONS. (a) The qualified voters residing in an appraisal
district by petition submitted to the county clerk of the county
principally served by the appraisal district may require that an
election be held to determine whether or not to require the
appraisal district, the county assessor-collector, or a specified
taxing unit within the appraisal district to assess, collect, or
assess and collect property taxes on property appraised by the
district for all taxing units.
(b) The qualified voters of a taxing unit that assesses,
collects, or assesses and collects its own property taxes by
petition submitted to the governing body of the taxing unit may
require that an election be held to determine whether or not to
require the appraisal district, the county assessor-collector, or
another taxing unit that is assessing and collecting property taxes
to assess, collect, or assess and collect the unit's property
taxes.
(c) A petition is valid if:
(1) it states that it is intended to require an
election in the appraisal district or taxing unit on the question of
consolidation of assessing or collecting functions or both;
(2) it states the functions to be consolidated and
identifies the entity or office that will be required to perform the
functions; and
(3) it is signed by a number of qualified voters equal
to at least 10 percent of the number of qualified voters, according
to the most recent official list of qualified voters, residing in
the appraisal district, if the petition is authorized by Subsection
(a) of this section, or in the taxing unit, if the petition is
authorized by Subsection (b) of this section, or by 10,000
qualified voters, whichever number is less.
(d) Not later than the 10th day after the day the petition is
submitted, the commissioners court, if the petition is authorized
by Subsection (a) of this section, or the governing body of the
taxing unit, if the petition is authorized by Subsection (b) of this
section, shall determine whether the petition is valid and pass a
resolution stating its finding. The signature of a person may not
be counted for purposes of validating the petition under Subsection
(c)(3) of this section if:
(1) the person does not enter beside his signature at
the time of his signing the date on which he signs the petition; or
(2) the person signs the petition more than 30 days
before the date on which the petition is submitted to the county
clerk or the governing body.
(e) If the commissioners court or the governing body finds
that the petition is valid, it shall order that an election be held
in the district or taxing unit on the next uniform election date
prescribed by the Texas Election Code that is more than 60 days
after the last day on which it could have acted to approve or
disapprove the petition. At the election, the ballots shall be
prepared to permit voting for or against the proposition:
"Requiring the (name of entity or office) to (assess, collect, or
assess and collect, as applicable) property taxes for (all taxing
units in the appraisal district for _____________ county or name of
taxing unit or units, as applicable)."
(f) If a majority of the qualified voters voting on the
question in the election favor the proposition, the entity or
office named by the ballot shall perform the functions named by the
ballot beginning with the next time property taxes are assessed or
collected, as applicable, that is more than 90 days after the date
of the election. If the governing bodies (and appraisal district
board of directors when the district is involved) agree, a function
may be consolidated when performance of the function begins in less
than 90 days after the date of the election.
(g) A taxing unit shall pay the actual cost of performance
of the functions to the office or entity that performs functions for
it pursuant to an election as provided by this section.
(h) If a taxing unit is required by election pursuant to
Subsection (b) of this section to assess, collect, or assess and
collect property taxes for another taxing unit, it also shall
perform the functions for all taxing units for which the other unit
previously performed those functions pursuant to law or
intergovernmental contract.
(i) If functions are consolidated by an election, a taxing
unit may not terminate the consolidation within two years after the
date of the consolidation.
(j) An appraisal district may not be required by an election
to assess, collect, or assess and collect taxes on property outside
the district's boundaries. A taxing unit may not be required by an
election to assess, collect, or assess and collect taxes on
property outside the boundaries of the appraisal district that
appraises property for the unit.
Acts 1979, 66th Leg., p. 2229, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, § 25,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4612, ch. 785, § 1,
eff. Sept. 1, 1983.
§ 6.27. COMPENSATION FOR ASSESSMENT AND
COLLECTION. (a) Repealed by Acts 1983, 68th Leg., p. 4829, ch.
851, § 28, eff. Aug. 29, 1983.
(b) The county assessor-collector is entitled to a
reasonable fee, which may not exceed the actual costs incurred, for
assessing and collecting taxes for a taxing unit pursuant to
Subdivisions (1) through (3) of Subsection (a) of Section 6.23 of
this code.
(c) The assessor or collector for a taxing unit other than a
county is entitled to reasonable compensation, which may not exceed
the actual costs incurred, for assessing or collecting taxes for a
taxing unit pursuant to Subsection (b) of Section 6.23 of this code.
Acts 1979, 66th Leg., p. 2230, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, § 26,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, § 28,
eff. Aug. 29, 1983.
§ 6.275. RELEASE OF ASSESSOR AND COLLECTOR FROM
LIABILITY. A county assessor-collector is not personally liable
for the loss of public funds in the custody of the
assessor-collector or the assessor-collector's office if a
district court enters a declaratory judgment that the loss is due to
a reason other than the negligence or misconduct of the
assessor-collector.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 37, § 1, eff. Oct.
20, 1987.
§ 6.28. BONDS FOR STATE AND COUNTY TAXES. (a) Before
beginning to perform the duties of office, a person elected or
appointed as county assessor-collector must give bonds to the state
and to the county, conditioned on the faithful performance of the
person's duties as assessor-collector.
(b) The bond for state taxes must be payable to the governor
and his successors in office in an amount equal to five percent of
the net state collections from motor vehicle sales and use taxes and
motor vehicle registration fees in the county during the year
ending August 31 preceding the date bond is given, except that the
amount of bond may not be less than $2,500 or more than $100,000. To
be effective, the bond must be approved by the commissioners court
and the state comptroller of public accounts.
(c) The bond for county taxes must be payable to the
commissioners court in an amount equal to 10 percent of the total
amount of county taxes imposed in the preceding tax year, except
that the amount of the bond may not be more than $100,000. To be
effective, the bond must be approved by the commissioners court.
(d) The state comptroller of public accounts or the
commissioners court may require a new bond for state taxes at any
time. The commissioners court may require a new bond for county
taxes at any time. However, the total amount of state bonds or
county bonds required of an assessor-collector may not exceed
$100,000 at one time. The commissioners court shall suspend the
assessor-collector from office and begin removal proceedings if he
fails to give new bond within a reasonable time after demand.
(e) The assessor-collector's official oath and bonds for
state and county taxes shall be recorded in the office of the county
clerk, and the county judge shall submit the bond for state taxes to
the state comptroller of public accounts.
(f) A county shall pay a reasonable premium for the
assessor-collector's bonds for state and county taxes out of the
county general revenue fund on presentation to the commissioners
court of a bill for the premium authenticated as required by law for
other claims against the county. A court of competent jurisdiction
may determine the reasonableness of any amount claimed as premium.
Acts 1979, 66th Leg., p. 2230, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, § 27,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4820, ch. 851, § 3,
eff. Aug. 29, 1983; Acts 1999, 76th Leg., ch. 1097, § 1, eff.
Aug. 30, 1999.
§ 6.29. BONDS FOR OTHER TAXES. (a) A taxing unit,
other than a county, that has its own collector shall require him to
give bond conditioned on the faithful performance of his duties. To
be effective, the bond must be made payable to and must be approved
by the governing body of the unit in an amount determined by the
governing body. The governing body may require a new bond at any
time, and failure to give new bond within a reasonable time after
demand is a ground for removal from office. The governing body may
prescribe additional requirements for the bond.
(b) A taxing unit whose taxes are collected by the collector
for another taxing unit, by an officer or employee of another taxing
unit or of an appraisal district, or by any other person other than
the unit's own collector may require that collector, officer,
employee, or other person to give bond conditioned on the faithful
performance of his duties. To be effective, the bond must be made
payable to and must be approved by and paid for by the governing
body of the unit requiring bond in an amount determined by the
governing body. The governing body may prescribe additional
requirements for the bond.
(c) A taxing unit shall pay the premium for a bond required
pursuant to this section from its general fund or as provided by
intergovernmental contract.
Acts 1979, 66th Leg., p. 2231, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1987, 70th Leg., ch. 125, § 1, eff. May 20, 1987.
§ 6.30. ATTORNEYS REPRESENTING TAXING UNITS. (a) The
county attorney or, if there is no county attorney, the district
attorney shall represent the county to enforce the collection of
delinquent taxes if the commissioners court does not contract with
a private attorney as provided by Subsection (c) of this section.
(b) The governing body of a taxing unit other than a county
may determine who represents the unit to enforce the collection of
delinquent taxes. If a taxing unit collects taxes for another
taxing unit, the attorney representing the unit to enforce the
collection of delinquent taxes may represent the other unit with
consent of its governing body.
(c) The governing body of a taxing unit may contract with
any competent attorney to represent the unit to enforce the
collection of delinquent taxes. The attorney's compensation is set
in the contract, but the total amount of compensation provided may
not exceed 20 percent of the amount of delinquent tax, penalty, and
interest collected.
(d) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, §
28, eff. Aug. 29, 1983.
(e) A contract with an attorney that does not conform to the
requirements of this section is void.
Acts 1979, 66th Leg., p. 2231, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, § 28,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, § 4,
28, eff. Aug. 29, 1983.
SUBCHAPTER C. APPRAISAL REVIEW BOARD
§ 6.41. APPRAISAL REVIEW BOARD. (a) The appraisal
review board is established for each appraisal district.
(b) The board consists of three members. However, the
district board of directors by resolution of a majority of its
members may increase the size of the appraisal review board to the
number of members the board of directors considers appropriate.
(c) To be eligible to serve on the board, an individual must
be a resident of the district and must have resided in the district
for at least two years.
(d) Members of the board are appointed by resolution of a
majority of the appraisal district board of directors. A vacancy on
the board is filled in the same manner for the unexpired portion of
the term.
(e) Members of the board hold office for terms of two years
beginning January 1. The appraisal district board of directors by
resolution shall provide for staggered terms, so that the terms of
as close to one-half of the members as possible expire each year.
In making the initial or subsequent appointments, the board of
directors shall designate those members who serve terms of one year
as needed to comply with this subsection.
(f) A member of the board may be removed from the board by a
majority vote of the appraisal district board of directors.
Grounds for removal are:
(1) a violation of Section 6.412, 6.413, 41.66(f), or
41.69; or
(2) good cause relating to the attendance of members
at called meetings of the board as established by written policy
adopted by a majority of the appraisal district board of directors.
Acts 1979, 66th Leg., p. 2231, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, § 29,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, § 11, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 597, § 107, eff. Sept.
1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 8, eff. Sept.
1, 1991; Acts 1995, 74th Leg., ch. 154, § 1, eff. Aug. 28, 1995;
Acts 1995, 74th Leg., ch. 299, § 1, eff. Jan. 1, 1996; Acts 1997,
75th Leg., ch. 1039, § 4, eff. Jan. 1, 1998; Acts 1999, 76th
Leg., ch. 639, § 1, eff. June 18, 1999; Acts 2001, 77th Leg., ch.
354, § 1, eff. Jan. 1, 2002; Acts 2001, 77th Leg., ch. 1430, §
3, eff. Sept. 1, 2001; Acts 2003, 78th Leg., ch. 408, § 1, eff.
Jan. 1, 2004.
§ 6.411. EX PARTE COMMUNICATIONS; PENALTY. (a) A
member of an appraisal review board commits an offense if the member
communicates with the chief appraiser or another 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 another employee of an appraisal
district commits an offense if the chief appraiser or other
employee communicates with a member of the appraisal review 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 other employee.
(c) This section does not apply to communications that do
not discuss the specific evidence, argument, facts, merits, or
property involved in a hearing currently pending before the
appraisal review board or to communications between the board and
its legal counsel.
(d) An offense under this section is a Class C misdemeanor.
Added by Acts 2003, 78th Leg., ch. 950, § 1, eff. Sept. 1, 2003.
§ 6.412. RESTRICTIONS ON ELIGIBILITY OF BOARD
MEMBERS. (a) An individual is ineligible to serve on an appraisal
review board if the individual:
(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 for which
the appraisal review board is established; 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 review board commits an offense
if the board member continues to hold office knowing that an
individual related within the second degree by consanguinity or
affinity, as determined under Chapter 573, Government Code, to the
board member 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 for which the appraisal review
board is established. An offense under this subsection is a Class B
misdemeanor.
(c) A person is ineligible to serve on the appraisal review
board if the person is a member of the board of directors, an
officer, or employee of the appraisal district, an employee of the
comptroller, or a member of the governing body, officer, or
employee of a taxing unit.
(d) A person is ineligible to serve on the appraisal review
board of an appraisal district established for a county having a
population of more than 100,000:
(1) if the person:
(A) has served for all or part of three previous
terms as a board member or auxiliary board member on the appraisal
review board; or
(B) is a former member of the board of directors,
officer, or employee of the appraisal district; or
(2) if the person served as a member of the governing
body or officer of a taxing unit for which the appraisal district
appraises property, until the fourth anniversary of the date the
person ceased to be a member or officer; or
(3) if the person has ever appeared before the
appraisal review board for compensation.
(e) In an appraisal district established for a county having
a population of 100,000 or less, a person who has served for all or
part of three consecutive terms as a board member or auxiliary board
member on the appraisal review board is ineligible to serve on the
appraisal review board during a term that begins on the next January
1 following the third of those consecutive terms.
(f) In this section, a reference to an auxiliary board
member means an appraisal review board auxiliary member appointed
under Section 6.411, as that law existed before January 1, 2002.
Added by Acts 1989, 71st Leg., ch. 796, § 12, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 561, § 45, eff. Aug. 26,
1991; Acts 1995, 74th Leg., ch. 76, § 5.95(27), eff. Sept. 1,
1995; Acts 1997, 75th Leg., ch. 691, § 2, eff. Sept. 1, 1997;
Acts 1999, 76th Leg., ch. 639, § 2, eff. June 18, 1999; Acts
2001, 77th Leg., ch. 354, § 2, eff. Jan. 1, 2002; Acts 2001, 77th
Leg., ch. 1430, § 4, eff. Sept. 1, 2001.
§ 6.413. INTEREST IN CERTAIN CONTRACTS
PROHIBITED. (a) An individual is not eligible to be appointed to
or to serve on the appraisal review board established for 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 the appraisal district or with a taxing unit that participates
in the appraisal district.
(b) An appraisal district may not enter into a contract with
a member of the appraisal review board established for the
appraisal district or with a business entity in which a member of
the appraisal review board has a substantial interest.
(c) A taxing unit may not enter into a contract with a member
of the appraisal review board established for an appraisal district
in which the taxing unit participates or with a business entity in
which a member of the appraisal review board has a substantial
interest.
(d) For purposes of this section, an individual has a
substantial interest in a business entity if:
(1) the combined ownership of the individual and the
individual's spouse is at least 10 percent of the voting stock or
shares of the business entity; or
(2) the individual or the individual's spouse is a
partner, limited partner, or officer of the business entity.
(e) In this section, "business entity" means a sole
proprietorship, partnership, firm, corporation, holding company,
joint-stock company, receivership, trust, or other entity
recognized by law.
(f) This section does not limit the application of any other
law, including the common law relating to conflicts of interest, to
an appraisal review board member.
Added by Acts 1989, 71st Leg., ch. 796, § 13, eff. Sept. 1, 1989.
§ 6.42. ORGANIZATION, MEETINGS AND
COMPENSATION. (a) A majority of the appraisal review board
constitutes a quorum. The board shall elect a chairman and a
secretary from its members.
(b) The board may meet at any time at the call of the
chairman or as provided by rule of the board. The board shall meet
to examine the appraisal records within 10 days after the date the
chief appraiser submits the records to the board.
(c) Members of the board are entitled to per diem set by the
appraisal district budget for each day the board meets and to
reimbursement for actual and necessary expenses incurred in the
performance of board functions as provided by the district budget.
(d) Repealed by Acts 1995, 74th Leg., ch. 515, § 1, eff.
June 12, 1995.
Acts 1979, 66th Leg., p. 2232, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., ch. 836, § 7.1, eff. Jan. 1,
1992; Acts 1995, 74th Leg., ch. 515, § 1, eff. June 12, 1995.
§ 6.43. PERSONNEL. The appraisal review board may
employ legal counsel as provided by the district budget or use the
services of the county attorney and may use the staff of the
appraisal office for clerical assistance.
Acts 1979, 66th Leg., p. 2232, ch. 841, § 1, eff. Jan. 1, 1982.
