HB192 - Relating to the selection of the chief appraiser of an appraisal district; authorizing a fee.

  89R1246 DRS-D     By: Bell of Montgomery H.B. No. 192       A BILL TO BE ENTITLED   AN ACT   relating to the selection of the chief appraiser of an appraisal   district; authorizing a fee.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1.15, Tax Code, is amended to read as   follows:          Sec. 1.15.  APPRAISERS FOR TAXING UNITS PROHIBITED. A   taxing unit may not employ any person for the purpose of appraising   property for taxation purposes [ except to the extent necessary to   perform a contract under Section 6.05(b) of this code ].          SECTION 2.  Sections 5.041(c), (e-1), (e-3), (f), and (g),   Tax Code, are amended to read as follows:          (c)  The comptroller may contract with service providers to   assist with the duties imposed under Subsection (a), but the course   required may not be provided by an appraisal district, the chief   appraiser of an appraisal district, an [ or another ] employee of an   appraisal district, a member of the board of directors of an   appraisal district, a member of an appraisal review board, or a   taxing unit.  The comptroller may assess a fee to recover a portion   of the costs incurred for the training course, but the fee may not   exceed $50 for each person trained.  If the training is provided to   an individual other than a member of an appraisal review board, the   comptroller may assess a fee not to exceed $50 for each person   trained.          (e-1)  In addition to the course established under   Subsection (a), the comptroller shall approve curricula and provide   materials for use in a continuing education course for members of an   appraisal review board.  The course must provide at least four   hours of classroom or distance training and education.  The   curricula and materials must include information regarding:                (1)  the cost, income, and market data comparison   methods of appraising property;                (2)  the appraisal of business personal property;                (3)  the determination of capitalization rates for   property appraisal purposes;                (4)  the duties of an appraisal review board;                (5)  the requirements regarding the independence of an   appraisal review board from the board of directors , [ and ] the chief   appraiser , and [ other ] employees of the appraisal district;                (6)  the prohibitions against ex parte communications   applicable to appraisal review board members;                (7)  the Uniform Standards of Professional Appraisal   Practice;                (8)  the duty of the appraisal district to substantiate   the district's determination of the value of property;                (9)  the requirements regarding the equal and uniform   appraisal of property;                (10)  the right of a property owner to protest the   appraisal of the property as provided by Chapter 41; and                (11)  a detailed explanation of each of the actions   described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,   41.42, and 41.43 so that members are fully aware of each of the   grounds on which a property appraisal can be appealed.          (e-3)  The comptroller may contract with service providers   to assist with the duties imposed under Subsection (e-1), but the   course required by that subsection may not be provided by an   appraisal district, the chief appraiser of an appraisal district,   an [ or another ] employee of an appraisal district, a member of the   board of directors of an appraisal district, a member of an   appraisal review board, or a taxing unit.  The comptroller may   assess a fee to recover a portion of the costs incurred for the   continuing education course, but the fee may not exceed $50 for each   person trained.  If the training is provided to an individual other   than a member of an appraisal review board, the comptroller may   assess a fee not to exceed $50 for each person trained.          (f)  The comptroller may not advise a property owner, a   property owner's agent, [ or ] the chief appraiser of an appraisal   district, or an [ another ] employee of an appraisal district on a   matter that the comptroller knows is the subject of a protest to the   appraisal review board.  The comptroller may provide advice to an   appraisal review board member as authorized by Subsection (a)(4) of   this section or Section 5.103 and may communicate with the chairman   of an appraisal review board or a taxpayer liaison officer   concerning a complaint filed under Section 6.052.          (g)  Except during a hearing or other appraisal review board   proceeding and as provided by Subsection (h) of this section and   Section 6.411(c-1), the following persons may not communicate with   a member of an appraisal review board about a course provided under   this section or any matter presented or discussed during the   course:                (1)  the chief appraiser of the appraisal district for   which the appraisal review board is established;                (2)   an [ another ] employee of the appraisal district   for which the appraisal review board is established;                (3)  a member of the board of directors of the appraisal   district for which the appraisal review board is established;                (4)  an officer or employee of a taxing unit that   participates in the appraisal district for which the appraisal   review board is established; and                (5)  an attorney who represents or whose law firm   represents the appraisal district or a taxing unit that   participates in the appraisal district for which the appraisal   review board is established.          SECTION 3.  Section 5.042, Tax Code, is amended by adding   Subsection (b-1) to read as follows:           (b-1)     For purposes of removal under Chapter 87, Local   Government Code, "incompetency" in the case of a chief appraiser   includes the failure of the chief appraiser to complete, within the   period provided by Subsection (b) after the date the chief   appraiser is first elected or appointed, the course of training   required by Subsection (a).          SECTION 4.  Section 5.043(e), Tax Code, is amended to read as   follows:          (e)  The comptroller may contract with service providers to   assist with the duties imposed under Subsection (b), but the   training program may not be provided by an appraisal district, the   chief appraiser of an appraisal district, an [ or another ] employee   of an appraisal district, a member of the board of directors of an   appraisal district, a member of an appraisal review board, or a   taxing unit.  The comptroller may assess a fee to recover a portion   of the costs incurred for the training program, but the fee may not   exceed $50 for each person trained.  If the training is provided to   a person other than a person who has agreed to serve as an   arbitrator under Chapter 41A, the comptroller may assess a fee not   to exceed $50 for each person trained.          SECTION 5.  Sections 6.035(a), (b), and (d), Tax Code, are   amended to read as follows:          (a)  An individual is ineligible to serve on an appraisal   district board of directors or [ 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 or chief   appraiser 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 or chief appraiser serves   [ or the chief appraiser is employed ]. 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 serves [ is employed ].          SECTION 6.  The heading to Section 6.05, Tax Code, is amended   to read as follows:          Sec. 6.05.  APPRAISAL OFFICE ; CHIEF APPRAISER .          SECTION 7.  Sections 6.05(b), (c), and (d), Tax Code, are   amended to read as follows:          (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 [ Except as provided by Section 6.0501, the ]   chief appraiser is elected at the general election for state and   county officers by the voters of the county in which the appraisal   district is established. The chief appraiser serves a two-year   term beginning January 1 of each odd-numbered year. To be eligible   to serve as chief appraiser, an individual must be a resident of the   county in which the appraisal district is established and must have   resided in the county for at least four years preceding the date the   individual takes office [ 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. To be eligible to   be appointed or serve as a chief appraiser, a person must be   certified as a registered professional appraiser under Section   1151.160, Occupations Code, possess an MAI professional   designation from the Appraisal Institute, or possess an Assessment   Administration Specialist (AAS), Certified Assessment Evaluator   (CAE), or Residential Evaluation Specialist (RES) professional   designation from the International Association of Assessing   Officers. A person who is eligible to be appointed or serve as a   chief appraiser by having a professional designat [Text truncated for display. Full text available on Congress.gov.]