CHAPTER 6. LOCAL ADMINISTRATION
TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE B. PROPERTY TAX ADMINISTRATION
CHAPTER 6. LOCAL ADMINISTRATION
SUBCHAPTER A. APPRAISAL DISTRICTS
Sec. 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, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,
Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819,
ch. 851, Sec. 1, eff. Aug. 29, 1983.
Sec. 6.02. DISTRICT BOUNDARIES. (a) The appraisal district's
boundaries are the same as the county's boundaries.
(b) This section does not preclude the board of directors of two
or more adjoining appraisal districts from providing for the
operation of a consolidated appraisal district by interlocal
contract.
(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),
eff. January 1, 2008.
(d) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),
eff. January 1, 2008.
(e) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),
eff. January 1, 2008.
(f) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),
eff. January 1, 2008.
(g) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),
eff. January 1, 2008.
Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13,
Sec. 14, 167(a), eff. Aug. 14, 1981; Acts 1983, 68th Leg., p.
573, ch. 117, Sec. 1, eff. May 17, 1983; Acts 1991, 72nd Leg.,
ch. 20, Sec. 14, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch.
391, Sec. 13, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347,
Sec. 4.05, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec.
6.72, eff. Sept. 1, 1997.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
648, Sec. 1, eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch.
648, Sec. 5(2), eff. January 1, 2008.
Sec. 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) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(4),
eff. January 1, 2008.
Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13,
Sec. 15, 167(a), eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch.
59, Sec. 1, eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 270,
Sec. 1, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 1123, Sec.
2, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, Sec. 15, eff.
Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 371, Sec. 1, eff. Sept.
1, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.06, eff. May 31,
1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.73, eff. Sept. 1,
1997; Acts 1997, 75th Leg., ch. 1039, Sec. 2, eff. Jan. 1, 1998;
Acts 1999, 76th Leg., ch. 705, Sec. 1, eff. Jan. 1, 2000; Acts
2003, 78th Leg., ch. 629, Sec. 1, eff. June 20, 2003.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
648, Sec. 5(4), eff. January 1, 2008.
Sec. 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, Sec. 16,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec.
2, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 3,
eff. Jan. 1, 1990.
Sec. 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, Sec. 1, eff. Aug. 26,
1985. Redesignated from Sec. 6.032 and amended by Acts 1987, 70th
Leg., ch. 59, Sec. 5, eff. Sept. 1, 1987.
Sec. 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, Sec. 1, eff. June 14,
1985. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 4, eff. Sept.
1, 1987. Renumbered from Sec. 6.032 by Acts 1987, 70th Leg., ch.
167, Sec. 5.01(a)(51), eff. Sept. 1, 1987. Amended by Acts 1997,
75th Leg., ch. 1039, Sec. 3, eff. Jan. 1, 1998.
Sec. 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, Sec. 4, eff. Sept. 1,
1989. Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 43, eff.
Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff.
Sept. 1, 1995; Acts 2001, 77th Leg., ch. 1430, Sec. 1, eff. Sept.
1, 2001.
Sec. 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, Sec. 5, eff. Sept. 1,
1989.
Sec. 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, Sec. 4, eff. Jan. 1,
1990. Renumbered from Sec. 6.035 by Acts 1990, 71st Leg., 6th
C.S., ch. 12, Sec. 2(28), eff. Sept. 6, 1990.
Sec. 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, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1983, 68th Leg., p. 1160, ch. 262, Sec. 1,
eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 6, eff.
Sept. 1, 1989.
Sec. 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. The chief
appraiser's compensation may not be directly or indirectly linked
to an increase in the total market, appraised, or taxable value
of property in the appraisal district. The chief appraiser 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.
(i) To ensure adherence with generally accepted appraisal
practices, the board of directors of an appraisal district shall
develop biennially a written plan for the periodic reappraisal of
all property within the boundaries of the district according to
the requirements of Section 25.18 and shall hold a public hearing
to consider the proposed plan. Not later than the 10th day
before the date of the hearing, the secretary of the board shall
deliver to the presiding officer of the governing body of each
taxing unit participating in the district a written notice of the
date, time, and place for the hearing. Not later than September
15 of each even-numbered year, the board shall complete its
hearings, make any amendments, and by resolution finally approve
the plan. Copies of the approved plan shall be distributed to
the presiding officer of the governing body of each taxing unit
participating in the district and to the comptroller within 60
days of the approval date.
Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1987, 70th Leg., ch. 55, Sec. 1, eff. Jan.
1, 1988; Acts 1989, 71st Leg., ch. 384, Sec. 15, eff. Sept. 1,
1989; Acts 1989, 71st Leg., ch. 796, Sec. 7, eff. Sept. 1, 1989;
Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(29), eff. Sept. 6,
1990; Acts 1991, 72nd Leg., ch. 561, Sec. 44, eff. Aug. 26, 1991;
Acts 1995, 74th Leg., ch. 76, Sec. 5.95(25), (27), eff. Sept. 1,
1995.
Amended by:
Acts 2005, 79th Leg., Ch.
412, Sec. 5, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch.
205, Sec. 1, eff. May 25, 2007.
Sec. 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, Sec. 2, eff. Jan. 1, 1988.
Sec. 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.
(e) The chief appraiser or any other person who performs
appraisal services for the appraisal district for compensation is
not eligible to be the taxpayer liaison officer for the appraisal
district.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 8, eff. Jan. 1,
1990. Amended by Acts 1991, 72nd Leg., ch. 371, Sec. 2, eff.
Sept. 1, 1991.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1086, Sec. 1, eff. September 1, 2007.
Sec. 6.053. ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES. The
chief appraiser shall, if requested by the emergency management
authorities of a federal, state, or local government agency,
provide information and assistance pertinent to disaster
mitigation or recovery, including assisting in the estimation of
damage from an actual or potential disaster event.
Added by Acts 2009, 81st Leg., R.S., Ch.
844, Sec. 1, eff. June 19, 2009.
Sec. 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.
(k) For good cause shown, the board of directors may waive the
penalty and interest on a delinquent payment under Subsection
(e).
Acts 1979, 66th Leg., p. 2226, ch. 841, Sec. 1, eff. Jan. 1,
1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 122, ch. 13,
Sec. 17, 18, eff. Aug. 14, 1981; Acts 1985, 69th Leg., ch. 311,
Sec. 1, eff. Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, Sec.
9, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 16,
eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.07,
eff. May 31, 1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
87, Sec. 1, eff. May 14, 2007.
Sec. 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, Sec. 4.13(2),
eff. May 31, 1993.
Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, Sec. 19,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec.
3, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, Sec. 17,
eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2),
eff. May 31, 1993.
Sec. 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, Sec. 10, eff. Sept. 1,
1989.
Sec. 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, Sec. 2, eff. Sept. 1,
1987.
Sec. 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, Sec. 1, eff. Jan. 1,
1980.
Sec. 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, Sec. 1, eff. Jan. 1,
1980.
Sec. 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, Sec. 20,
eff. Aug. 14, 1981. Amended by Acts 2003, 78th Leg., ch. 906,
Sec. 1, eff. June 20, 2003.
Sec. 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, Sec. 21,
eff. Aug. 14, 1981.
Sec. 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, Sec. 21,
eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 149,
Sec. 42, eff. Sept. 1, 1987; Acts 1993, 73rd Leg., ch. 757, Sec.
21, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 152, Sec. 1,
eff. July 1, 2003.
Sec. 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 app