HB4217 - Relating to the system for appraising property for ad valorem tax and school finance purposes.

  89R3607 LHC-D     By: Vasut H.B. No. 4217       A BILL TO BE ENTITLED   AN ACT   relating to the system for appraising property for ad valorem tax   and school finance purposes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:   ARTICLE 1.  BOARDS OF DIRECTORS OF APPRAISAL DISTRICTS          SECTION 1.01.  Chapter 5, Tax Code, is amended by adding   Section 5.044 to read as follows:           Sec.   5.044.     TRAINING OF APPRAISAL DISTRICT DIRECTORS. (a)     In this section, "open government training" means the courses of   training required of certain public officials by Sections   551.005(b) and 552.012(d), Government Code.           (b)     The comptroller, with the assistance of one or more   commissions as defined by Section 391.002, Local Government Code,   shall develop an online training course for members of the board of   directors of an appraisal district. The training must provide   information relevant to the operation of an appraisal district and   its board of directors, including an overview of the property tax   system, a discussion of the duties and responsibilities of a board   of directors, and a description of the resources available to a   board. The comptroller shall make the training available on the   comptroller's Internet website.           (c)     Each member of the board of directors of an appraisal   district must complete both the open government training and the   training described by Subsection (b). The appraisal district shall   conduct the training required by this section at a time before the   first public meeting of the board during each calendar year. A   member of the board who does not complete the training on the date   the training is conducted by the appraisal district must complete   the training during regular business hours at the main office of the   appraisal district not later than the 30th day after the date the   training was conducted.           (d)     A member of the board of directors who does not complete   the training in the time and manner prescribed by Subsection (c) is   ineligible to continue to serve on the board. A new board member   shall be appointed in the manner prescribed by Section 6.03(l) to   fill the vacancy. A member appointed to fill a vacancy must complete   the training required by Subsection (c) not later than the 30th day   after the date the member is appointed or the member becomes   ineligible to continue to serve on the board and shall be replaced   as provided by this subsection.           (e)     This section does not apply to a nonvoting member of the   board of directors of an appraisal district.          SECTION 1.02.  Section 5.12(b), Tax Code, is amended to read   as follows:          (b)  At the written request of the governing bodies of a   majority of the taxing units participating in an appraisal district   [ or of a majority of the taxing units entitled to vote on the   appointment of appraisal district directors ], the comptroller   shall audit the performance of the appraisal district. The   governing bodies may request a general audit of the performance of   the appraisal district or may request an audit of only one or more   particular duties, practices, functions, departments, or other   appraisal district matters.          SECTION 1.03.  Section 5.13(h), Tax Code, is amended to read   as follows:          (h)  At any time after the request for an audit is made, the   comptroller may discontinue the audit in whole or in part if   requested to do so by:                (1)  the governing bodies of a majority of the taxing   units participating in the district, if the audit was requested by a   majority of those units; or                (2)   the taxpayers who requested the audit,  [ the   governing bodies of a majority of the taxing units entitled to vote   on the appointment of appraisal district directors, if the audit   was requested by a majority of those units; or                [ (3) ]  if the audit was requested under Section 5.12(c)   [ of this code, by the taxpayers who requested the audit ].          SECTION 1.04.  The heading to Section 6.03, Tax Code, is   amended to read as follows:          Sec. 6.03.  BOARD OF DIRECTORS [ IN LESS POPULOUS COUNTIES ].          SECTION 1.05.  Section 6.03, Tax Code, is amended by   amending Subsections (a), (a-1), and (l) and adding Subsection (m)   to read as follows:          (a)  [ This section applies only to an appraisal district   established in a county with a population of less than 75,000.          [ (a-1) ]  The appraisal district is governed by a board of   directors. Two directors are elected from each of the four   commissioners precincts in the county in which the appraisal   district is established and one director is elected at large from   the county. The [ 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).   The directors other than the county   assessor-collector are elected at an election conducted on the   November uniform election date and serve staggered two-year terms   beginning on January 1 of the year following the year in which the   director was elected.           (a-1)   To be eligible to serve on the board of directors, an   individual other than the [ a ] county assessor-collector [ serving as   a nonvoting director ] must :                 (1)   be a resident of :                       (A)   the commissioners precinct from which the   office is elected, in the case of a director elected from a   commissioners precinct; or                       (B)     the county in which the appraisal district is   established, in the case of a director elected at large; [ district ]   and                 (2)   [ must ] have resided in the appraisal 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. ]          (l)  If a vacancy occurs on the board of directors other than   a vacancy in the position held by the [ a ] county assessor-collector   [ serving as a nonvoting director ], the [ 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 appoint [ elect ] by   majority vote of its members a person [ one of the nominees ] to fill   the vacancy. A person appointed to fill a vacancy under this   subsection must meet the qualifications of the vacated position.           (m)     If as a result of a change in the boundaries of a   commissioners precinct an individual serving as a director no   longer resides in the precinct from which the office is elected, the   individual is not for that reason disqualified from office during   the remainder of the term of office being served at the time the   boundary change takes effect. If as a result of a change in the   boundaries of a commissioners precinct an individual elected as a   director before the boundary change to a term that begins after the   boundary change no longer resides in the precinct from which   elected, the individual is not for that reason disqualified from   serving the term to which elected.          SECTION 1.06.  The heading to Section 6.032, Tax Code, is   amended to read as follows:          Sec. 6.032.  BALLOT PROCEDURES FOR [ ELECTED ] DIRECTORS[ ;   FILING FEE OR PETITION ].          SECTION 1.07.  Sections 6.032(a) and (b), Tax Code, are   amended to read as follows:          (a)  Except as provided by this section, Chapter 144,   Election Code, applies to a candidate for a [ an elective ] position   on an appraisal district board of directors.          (b)  An application for a place on the ballot must be filed   with the county judge of the county in which the appraisal district   is established and is not required to  be accompanied by a filing fee   [ prescribed by Subsection (c) of this section ] or a petition in lieu   of a  [ the ] filing fee [ that satisfies the requirements prescribed   by Section 141.062, Election Code, and Subsection (d) of this   section ].          SECTION 1.08.  Section 6.04(c), Tax Code, is amended to read   as follows:          (c)   Except as provided by this subsection, members   [ Members ] of the board may not receive compensation for service on   the board . Members of 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. Members   of the board may receive compensation in an amount not to exceed   $100 per month if the compensation is approved by the voters in the   county in which the appraisal district is established at an   election held for the purpose on a uniform election date.          SECTION 1.09.  Section 6.051(b), Tax Code, is amended to   read as follows:          (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 that participate in the district   [ 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.          SECTION 1.10.  Section 6.052(f), Tax Code, is amended to   read as follows:          (f)  The taxpayer liaison officer is responsible for   providing clerical assistance to the appraisal district board of   directors [ applicable appointing authority prescribed by Section   6.41(d) ] in the selection of appraisal review board members and for   publicizing the availability of positions on the appraisal review   board.  The officer shall deliver to the appraisal district board of   directors  [ applicable appointing authority ] any applications to   serve on the board that are submitted to the officer and shall   perform other duties as requested by the appraisal district board   of directors  [ applicable appointing authority ].  The offic [Text truncated for display. 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