Bill Text: TX HB896 | 2011-2012 | 82nd Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to auxiliary members of an appraisal review board.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [HB896 Detail]
Download: Texas-2011-HB896-Engrossed.html
Bill Title: Relating to auxiliary members of an appraisal review board.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [HB896 Detail]
Download: Texas-2011-HB896-Engrossed.html
82R10496 TJB-F | ||
By: Howard of Fort Bend | H.B. No. 896 |
|
||
|
||
relating to auxiliary members of an appraisal review board. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter C, Chapter 6, Tax Code, is amended by | ||
adding Section 6.414 to read as follows: | ||
Sec. 6.414. AUXILIARY APPRAISAL REVIEW BOARD MEMBERS. (a) | ||
The board of directors of an appraisal district by resolution of a | ||
majority of the members may provide for a number of auxiliary | ||
appraisal review board members that the board considers appropriate | ||
to hear taxpayer protests before the appraisal review board and to | ||
assist the board in performing its duties. | ||
(b) An auxiliary board member is appointed in the same | ||
manner and for the same term as an appraisal review board member | ||
under Section 6.41 and is subject to the same eligibility | ||
requirements and restrictions as a board member under Sections | ||
6.41, 6.411, 6.412, and 6.413. | ||
(c) An auxiliary board member may attend meetings of the | ||
appraisal review board but may not vote in a determination made by | ||
the board or serve as chairman or secretary of the board. An | ||
auxiliary board member is not included in determining what | ||
constitutes a quorum of the board or whether a quorum is present at | ||
any meeting of the board. | ||
(d) An auxiliary board member may hear taxpayer protests | ||
before the appraisal review board. If one or more auxiliary board | ||
members sit on a panel established under Section 41.45 to conduct a | ||
protest hearing, the number of regular appraisal review board | ||
members required by that section to constitute the panel is reduced | ||
by the number of auxiliary board members sitting. An auxiliary | ||
board member sitting on a panel is considered a regular board member | ||
for all purposes related to the conduct of the hearing. | ||
(e) An auxiliary board member is entitled to make a | ||
recommendation to the appraisal review board regarding a protest | ||
heard by the member but is not entitled to vote on the determination | ||
of the protest by the board. | ||
(f) An auxiliary board member is entitled to compensation as | ||
provided by the appraisal district budget and is not entitled to a | ||
per diem or reimbursement of expenses under Section 6.42(c). | ||
(g) Except as provided by this section, in this title, | ||
"appraisal review board member" includes an auxiliary appraisal | ||
review board member. | ||
SECTION 2. Section 6.412(f), Tax Code, is amended to read | ||
as follows: | ||
(f) In this section, a reference to an auxiliary board | ||
member includes [ |
||
appointed under Section 6.411, as that law existed before January | ||
1, 2002. | ||
SECTION 3. Section 6.414, Tax Code, as added by this Act, | ||
applies only to the appointment of an auxiliary member of an | ||
appraisal review board for a term beginning on or after January 1, | ||
2012. | ||
SECTION 4. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2011. |