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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. |
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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. Section 5.041(e-1), Tax Code, is amended to read |
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as follows: |
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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 curricula and materials must include |
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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 41.41(a), 41.411, 41.412, 41.413, 41.42, and |
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41.43 so that members are fully aware of each of the grounds on |
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which a property appraisal can be appealed. |
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SECTION 3. Section 5.042, Tax Code, is amended by amending |
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Subsections (a) and (b) and adding Subsection (b-1) to read as |
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follows: |
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(a) Except as otherwise provided by this section, a person |
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may not serve as [a] chief appraiser for an appraisal district or be |
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a candidate for election to that office unless the person has |
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completed the course of training prescribed by Section 1151.164, |
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Occupations Code. |
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(b) A person appointed to fill a vacancy in the office of |
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chief appraiser may serve [in a temporary, provisional, or interim
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capacity] as chief appraiser for a period of up to six months [one
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year] without completing the training required by this section. |
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(b-1) For the purposes of removal under Chapter 87, Local |
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Government Code, "incompetency" in the case of a chief appraiser |
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includes the failure of the chief appraiser to complete the course |
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of training required by this section. |
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SECTION 4. Sections 6.035(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) An individual is ineligible to serve on an appraisal |
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district board of directors or [and is disqualified from
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employment] as chief appraiser if the individual: |
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(1) is related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to an individual who is engaged in the business of |
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appraising property for compensation for use in proceedings under |
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this title or of representing property owners for compensation in |
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proceedings under this title in the appraisal district; or |
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(2) owns property on which delinquent taxes have been |
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owed to a taxing unit for more than 60 days after the date the |
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individual knew or should have known of the delinquency unless: |
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(A) the delinquent taxes and any penalties and |
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interest are being paid under an installment payment agreement |
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under Section 33.02; or |
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(B) a suit to collect the delinquent taxes is |
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deferred or abated under Section 33.06 or 33.065. |
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(b) A member of an appraisal district board of directors or |
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a chief appraiser commits an offense if the board member or chief |
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appraiser continues to hold office [or the chief appraiser remains
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employed] knowing that an individual related within the second |
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degree by consanguinity or affinity, as determined under Chapter |
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573, Government Code, to the board member or chief appraiser is |
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engaged in the business of appraising property for compensation for |
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use in proceedings under this title or of representing property |
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owners for compensation in proceedings under this title in the |
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appraisal district in which the member or chief appraiser serves |
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[or the chief appraiser is employed]. An offense under this |
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subsection is a Class B misdemeanor. |
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(d) An appraisal performed by a chief appraiser in a private |
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capacity or by an individual related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to the chief appraiser may not be used as evidence |
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in a protest or challenge under Chapter 41 or an appeal under |
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Chapter 42 concerning property that is taxable in the appraisal |
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district in which the chief appraiser serves [is employed]. |
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SECTION 5. Sections 6.05(b) and (c), Tax Code, are amended |
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to read as follows: |
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(b) The board of directors of an appraisal district may |
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contract with an appraisal office in another district [or with a
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taxing unit in the district] to perform the duties of the appraisal |
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office for the district. |
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(c) The chief appraiser is the chief administrator of the |
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appraisal office. The chief appraiser is elected at the general |
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election for state and county officers by the voters of the county |
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in which the appraisal district is established. The chief |
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appraiser serves a two-year term beginning on January 1 of each |
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odd-numbered year. To be eligible to serve as chief appraiser, an |
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individual must be a resident of the county and must have resided in |
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the county for at least one year preceding the date the individual |
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takes office [appointed by and serves at the pleasure of the
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appraisal district board of directors. If a taxing unit performs
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the duties of the appraisal office pursuant to a contract, the
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assessor for the unit is the chief appraiser]. |
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SECTION 6. Sections 6.411(a), (b), and (c-1), Tax Code, are |
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amended to read as follows: |
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(a) A member of an appraisal review board commits an offense |
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if the member communicates with the chief appraiser or an [another] |
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employee of the appraisal district for which the appraisal review |
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board is established in violation of Section 41.66(f). |
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(b) A chief appraiser or an [another] employee of an |
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appraisal district commits an offense if the chief appraiser or |
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[other] employee communicates with a member of the appraisal review |
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board established for the appraisal district in a circumstance in |
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which the appraisal review board member is prohibited by Section |
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41.66(f) from communicating with the chief appraiser or [other] |
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employee. |
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(c-1) This section does not apply to communications |
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involving the chief appraiser or an [another] employee of an |
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appraisal district and a member of the appraisal review board that |
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are specifically limited to and involve administrative, clerical, |
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or logistical matters related to the scheduling and operation of |
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hearings, the processing of documents, the issuance of orders, |
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notices, and subpoenas, and the operation of the appraisal review |
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board. |
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SECTION 7. Section 22.28(c), Tax Code, is amended to read as |
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follows: |
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(c) To help defray the costs of administering this chapter, |
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a collector who collects a penalty imposed under Subsection (a) |
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shall remit to the appraisal district of [that employs] the chief |
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appraiser who imposed the penalty an amount equal to five percent of |
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the penalty amount collected. |
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SECTION 8. Section 42.21(d), Tax Code, is amended to read as |
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follows: |
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(d) An appraisal district is served by service on the chief |
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appraiser at any time or by service on any other officer or an |
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employee of the appraisal district present at the appraisal office |
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at a time when the appraisal office is open for business with the |
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public. An appraisal review board is served by service on the |
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chairman of the appraisal review board. Citation of a party is |
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issued and served in the manner provided by law for civil suits |
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generally. |
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SECTION 9. Section 52.092(e), Election Code, is amended to |
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read as follows: |
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(e) County offices shall be listed in the following order: |
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(1) county judge; |
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(2) judge, county court at law; |
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(3) judge, county criminal court; |
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(4) judge, county probate court; |
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(5) county attorney; |
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(6) district clerk; |
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(7) district and county clerk; |
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(8) county clerk; |
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(9) sheriff; |
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(10) sheriff and tax assessor-collector; |
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(11) county tax assessor-collector; |
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(12) county treasurer; |
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(13) county school trustee (county with population of |
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3.3 million or more); |
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(14) county surveyor; |
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(15) chief appraiser. |
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SECTION 10. Section 87.041(a), Local Government Code, is |
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amended to read as follows: |
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(a) The commissioners court of a county may fill a vacancy |
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in the office of: |
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(1) county judge; |
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(2) county clerk; |
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(3) district and county clerk; |
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(4) sheriff; |
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(5) county attorney; |
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(6) county treasurer; |
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(7) county surveyor; |
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(8) county tax assessor-collector; |
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(9) justice of the peace; [or] |
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(10) constable; or |
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(11) chief appraiser. |
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SECTION 11. Section 1151.164, Occupations Code, is amended |
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to read as follows: |
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Sec. 1151.164. CHIEF APPRAISER TRAINING PROGRAM. (a) The |
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department shall implement a training program for [newly appointed] |
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chief appraisers and shall prescribe the curriculum for the |
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training program as provided by this section. |
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(b) The training program must provide [the appointee with] |
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information regarding: |
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(1) this chapter; |
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(2) the programs operated by the department; |
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(3) the role and functions of the department; |
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(4) the rules of the commission, with an emphasis on |
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the rules that relate to ethical behavior; |
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(5) the role and functions of the chief appraiser, the |
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appraisal district board of directors, and the appraisal review |
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board; |
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(6) the importance of maintaining the independence of |
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an appraisal office from political pressure; |
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(7) the importance of prompt and courteous treatment |
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of the public; |
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(8) the finance and budgeting requirements for an |
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appraisal district, including appropriate controls to ensure that |
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expenditures are proper; and |
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(9) the requirements of: |
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(A) the open meetings law, Chapter 551, |
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Government Code; |
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(B) the public information law, Chapter 552, |
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Government Code; |
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(C) the administrative procedure law, Chapter |
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2001, Government Code; |
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(D) other laws relating to public officials, |
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including conflict-of-interest laws; and |
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(E) the standards of ethics imposed by the |
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Uniform Standards of Professional Appraisal Practice. |
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(c) The department shall offer the training program at least |
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quarterly. |
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SECTION 12. Section 5.042(c), Tax Code, is repealed. |
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SECTION 13. (a) The first election required by Section |
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6.05(c), Tax Code, as amended by this Act, shall be held to fill the |
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term of office of the chief appraiser that begins January 1, 2013. |
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The change in law made by Sections 6.05(b) and (c), Tax Code, as |
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amended by this Act, does not affect the appointment by an appraisal |
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district board of directors of a person to serve as chief appraiser |
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before the effective date of this Act, and that person continues to |
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serve at the pleasure of the appraisal district board of directors |
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until the person elected to that position for the term that begins |
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January 1, 2013, has qualified for office. A vacancy in the office |
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of chief appraiser that occurs on or after September 1, 2011, is |
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filled by appointment by the commissioners court, as provided by |
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Section 87.041(a), Local Government Code, as amended by this Act. |
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(b) Section 5.042(b), Tax Code, as amended by this Act, |
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applies only to a person appointed to fill a vacancy in the office |
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of chief appraiser that occurs on or after September 1, 2011. A |
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person appointed to fill a vacancy in the office of chief appraiser |
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before September 1, 2011, must complete the training required under |
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Section 5.042, Tax Code, within the time prescribed by Section |
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5.042(b), Tax Code, as that section existed January 1, 2011. |
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SECTION 14. This Act takes effect September 1, 2011. |