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Title 1. Property Tax Code
Subtitle B. Property Tax Administration

Chapter 6. Local Administration
Subchapter C. Appraisal Review Board

Sec. 6.41. Appraisal Review Board.
Sec. 6.411. Repealed in 2002.
Sec. 6.412. Restrictions on Eligibility of Board Members.
Sec. 6.413. Interest in Certain Contracts Prohibited.
Sec. 6.42. Organization, Meetings, and Compensation.
Sec. 6.43. Personnel.

Sec. 6.41. Appraisal Review Board.

(a) The appraisal review board is established for each appraisal district.

(b) The board consists of three members. However, the district board of directors by resolution of a majority of its members may increase the size of the appraisal review board to not more than nine members or, in a district established for a county with a population of at least 250,000, to not more than 40 members or, in a district established for a county with a population of at least 500,000, to not more than 75 members.

(c) To be eligible to serve on the board, an individual must be a resident of the district and must have resided in the district for at least two years.

(d) Members of the board are appointed by resolution of a majority of the appraisal district board of directors. A vacancy on the board is filled in the same manner for the unexpired portion of the term.

(e) Members of the board hold office for terms of two years beginning January 1. The appraisal district board of directors by resolution shall provide for staggered terms, so that the terms of as close to one-half of the members as possible expire each year. In making the initial or subsequent appointments, the board of directors shall designate those members who serve terms of one year as needed to comply with this subsection.

(f) A member of the board may be removed from the board by a majority vote of the appraisal district board of directors. Grounds for removal are:

(1) a violation of Section 6.412, 6.413, 41.66(f), or 41.69; or

(2) good cause relating to the attendance of members at called meetings of the board as established by written policy adopted by a majority of the appraisal district board of directors.

Amended by 1981 Tex. Laws (1st C.S.), p. 127, ch. 13, Sec. 29; amended by 1989 Tex. Laws, p. 3594, ch. 796, Sec. 11; amended by 1991 Tex. Laws, (2nd C.S.), p. 28, ch. 6, Sec. 8; amended by 1995 Tex. Laws, p. 1004, ch. 154, Sec. 1, and p. 2668, ch. 299, Sec. 1; amended by 1997 Tex. Laws, p. 3899, ch. 1039, Sec. 4; amended by 1999 Tex. Laws, p. 3209, ch. 639, Sec. 1; amended by HB 490, 77th Tex. Leg., 2001, eff. September 1, 2001; amended by SB 650, 77th Tex. Leg., 2001, eff. January 1, 2002.

Cross References:

Appraisal district board of directors, see Sec. 6.03.
Auxiliary board members in certain counties, see Sec. 6.411.
Hearing procedures, see Sec. 41.66(g).
Eligibility restrictions on board members, see Sec. 6.412.
Interest in certain contracts prohibited, see Sec. 6.413.
Temporary review board member to replace one for communicating outside of a hearing, see Sec. 41.66(g).
Meetings, organization, and compensation of appraisal review board, see Sec. 6.42.

Notes:

HB 674, effective January 1, 1996, on the qualifications of appointing members does not affect a member who served immediately before the effective date of this bill. The member may carry out the board's functions for the remainder of the member's term.

An individual who serves as legal counsel to an appraisal district is not eligible to be appointed to the ARB. Ineligibility of an ARB member does not affect actions by the board during the member's tenure. Property Tax Code Section 6.412, as amended by the Texas Legislature, did not contain a "grandfather clause" and was applicable to all members of an ARB on the effective date of the amendment. Op. Tex. Att'y Gen. No. JC-192 (2000).

Appraisal review board members in counties with populations exceeding 300,000 may not have served as former members of a governing body, former officer, or former employee of any taxing unit. For counties with 300,000 population or less, appraisal review board members may not be former members of the governing body, former officer, or former employee of a taxing unit for which the appraisal district appraises property. Former directors, officers, or employees of the appraisal district may not serve as appraisal review board members in any size county. To be considered a taxing unit, the political subdivision must have been, at the time the appointee served it, authorized to impose and was imposing property taxes. It does not matter that the taxing unit ceased to impose taxes after the appointee's tenure or ceased to exist. To be considered officers or employees, the term "officers" is based on whether any sovereign function of the government is conferred upon the individual to be exercised by him or her for the benefit of the public largely independent of the control of others. "Employees" hold positions that are subject to the control of others and all are compensated, both of which are characteristics of employment. Employees encompass any persons who are appointed to serve the government under a contract of hire, express or implied, oral or written, where the employer has the power or right to control and direct the employees in the material details of how the work is to be performed and the employees are compensated for their work. Specific positions include part-time instructor of a community college that is a taxing unit; alternate election judge or clerk for a taxing unit; substitute teacher for a school district; summer employee of a municipal park and recreation program; former city driver education teacher; and a retired taxing unit employee. Op. Tex. Att'y Gen. No. DM-462 (1997). (In 1999, the 76th Texas Legislature amended Sections 6.41 and 6.412 addressing the appointment of review board members and any former employment.)

An appraisal review board member may serve as an alternate election judge in an election of a municipality when the election-judge appointment is limited to a single election. Tex. Att'y Gen. LO-96-081 (1996).

The doctrine of incompatibility prevents a member of an appraisal review board from serving concurrently as a member of a board of regents of a junior college where the college district's boundaries overlap with the appraisal district's boundaries. Service on both boards is incompatible because an ARB member decides issues affecting the appraised value of property on which the junior college collects taxes. Tex. Att'y Gen. LO-93-74 (1993).

Sec. 6.411. Auxiliary Board Members in Certain Counties.

Repealed in 2002.

Added by 1995 Tex. Laws, p. 1004, ch. 154, Sec. 2; amended by 1997 Tex. Laws, p. 3899, ch. 1039, Sec. 5; repealed by SB 650, 77th Tex. Leg., 2001, eff. January 1, 2002.

Cross References:

Appraisal district board of directors, see Sec. 6.03.
Appraisal review board appointment, see Sec. 6.41.
Appraisal review board determinations, see Sec. 41.07 and Sec. 41.47.
Meetings, organization, and compensation of appraisal review board, see Sec. 6.42.
Protest hearing, see Sec. 41.45.

Sec. 6.412. Restrictions on Eligibility of Board Members.

(a) An individual is ineligible to serve on an appraisal review board 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 for which the appraisal review board is established; 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 review board commits an offense if the board member continues to hold office knowing that an individual related within the second degree by consanguinity or affinity, as determined under Chapter 573, Government Code, to the board member 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 for which the appraisal review board is established. An offense under this subsection is a Class B misdemeanor.

(c) A person is ineligible to serve on the appraisal review board if the person is a member of the board of directors, an officer, or employee of the appraisal district, an employee of the comptroller, or a member of the governing body, officer, or employee of a taxing unit.

(d) A person is ineligible to serve on the appraisal review board of an appraisal district established for a county having a population of more than 100,000:

(1) if the person:

(A) has served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board; or

(B) is a former member of the board of directors, officer, or employee of the appraisal district; or

(2) if the person served as a member of the governing body or officer of a taxing unit for which the appraisal district appraises property, until the fourth anniversary of the date the person ceased to be a member or officer; or

(3) if the person has ever appeared before the appraisal review board for compensation.

(e) In an appraisal district established for a county having a population of 100,000 or less, a person who has served for all or part of three consecutive terms as a board member or auxiliary board member on the appraisal review board is ineligible to serve on the appraisal review board during a term that begins on the next January 1 following the third of those consecutive terms.

(f) In this section, a reference to an auxiliary board member means an appraisal review board auxiliary member appointed under Section 6.411, as that law existed before January 1, 2002.

Added by 1989 Tex. Laws, p. 3595, ch. 796, Sec. 12; amended by 1991 Tex. Laws, p. 1988, ch. 561, Sec. 45; amended by 1995 Tex. Laws, p. 546, ch. 76, Sec. 5.95(27); amended by 1997 Tex. Laws, p. 2313, ch. 691, Sec. 2; amended by 1999 Tex. Laws, p. 3209, ch. 639, Sec. 2; amended by HB 490, 77th Tex. Leg., 2001, eff. September 1, 2001; amended by SB 650, 77th Tex. Leg., 2001, eff. January 1, 2002.

Note:

The changes in law made by SB 1017, 75th Tex. Leg., 1997, eff. September 1, 1997, in the qualifications of members of an appraisal review board do not affect the entitlement of a member serving on a board immediately before the effective date of this Act to continue to serve on the board and to participate in board hearings for the remainder of the member's term. The changes in law apply only to a member appointed on or after the effective date of this Act. This Act does not prohibit a person who is a member of an appraisal review board on the effective date of this Act from being reappointed to the board if the person has the qualifications required for a member under the Tax Code as amended by this Act.

An individual who serves as legal counsel to an appraisal district is not eligible to be appointed to the ARB. Ineligibility of an ARB member does not affect actions by the board during the member's tenure. Property Tax Code Section 6.412, as amended by the Texas Legislature, did not contain a "grandfather clause" and was applicable to all members of an ARB on the effective date of the amendment. Op. Tex. Att'y Gen. No. JC-192 (2000).

Appraisal review board members in counties with populations exceeding 300,000 may not have served as former members of a governing body, former officer, or former employee of any taxing unit. For counties with 300,000 population or less, appraisal review board members may not be former members of the governing body, former officer, or former employee of a taxing unit for which the appraisal district appraises property. Former directors, officers, or employees of the appraisal district may not serve as appraisal review board members in any size county. To be considered a taxing unit, the political subdivision must have been, at the time the appointee served it, authorized to impose and was imposing property taxes. It does not matter that the taxing unit ceased to impose taxes after the appointee's tenure or ceased to exist. To be considered officers or employees, the term "officers" is based on whether any sovereign function of the government is conferred upon the individual to be exercised by him or her for the benefit of the public largely independent of the control of others. "Employees" hold positions that are subject to the control of others and all are compensated, both of which are characteristics of employment. Employees encompass any persons who are appointed to serve the government under a contract of hire, express or implied, oral or written, where the employer has the power or right to control and direct the employees in the material details of how the work is to be performed and the employees are compensated for their work. Specific positions include part-time instructor of a community college that is a taxing unit; alternate election judge or clerk for a taxing unit; substitute teacher for a school district; summer employee of a municipal park and recreation program; former city driver education teacher; and a retired taxing unit employee. Op. Tex. Att'y Gen. No. DM-462 (1997). (In 1999, the 76th Texas Legislature amended Sections 6.41 and 6.412 addressing the appointment of review board members and any former employment.)

An appraisal review board member may serve as an alternate election judge in an election of a municipality when the election-judge appointment is limited to a single election. Tex. Att'y Gen. LO-96-081 (1996).

The doctrine of incompatibility prevents a member of an appraisal review board from serving concurrently as a member of a board of regents of a junior college where the college district's boundaries overlap with the appraisal district's boundaries. Service on both boards is incompatible because an ARB member decides issues affecting the appraised value of property on which the junior college collects taxes. Tex. Att'y Gen. LO-93-74 (1993).

Sec. 6.413. Interest in Certain Contracts Prohibited.

(a) An individual is not eligible to be appointed to or to serve on the appraisal review board established for 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 the appraisal district or with a taxing unit that participates in the appraisal district.

(b) An appraisal district may not enter into a contract with a member of the appraisal review board established for the appraisal district or with a business entity in which a member of the appraisal review board has a substantial interest.

(c) A taxing unit may not enter into a contract with a member of the appraisal review board established for an appraisal district in which the taxing unit participates or with a business entity in which a member of the appraisal board has a substantial in-terest.

(d) For purposes of this section, an individual has 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 review board member.

Added by 1989 Tex. Laws, p. 3595, ch. 796, Sec. 13.

Cross References:

Eligibility restrictions on board members, see Sec. 6.412.
Temporary review board member to replace one for communicating outside of a hearing, see Sec. 41.66(g).

Notes:

An individual who serves as legal counsel to an appraisal district is not eligible to be appointed to the ARB. Ineligibility of an ARB member does not affect actions by the board during the member's tenure. Property Tax Code Section 6.412, as amended by the Texas Legislature, did not contain a "grandfather clause" and was applicable to all members of an ARB on the effective date of the amendment. Op. Tex. Att'y Gen. No. JC-192 (2000).

Sec. 6.42. Organization, Meetings, and Compensation.

(a) A majority of the appraisal review board constitutes a quorum. The board shall elect a chairman and a secretary from its members.

(b) The board may meet at any time at the call of the chairman or as provided by rule of the board. The board shall meet to examine the appraisal records within 10 days after the date the chief appraiser submits the records to the board.

(c) Members of the board are entitled to per diem set by the appraisal district budget for each day the board meets and to reimbursement for actual and necessary expenses incurred in the performance of board functions as provided by the district budget.

Amended by 1991 Tex. Laws, p. 2895, ch. 836, Sec. 7.1; amended by 1995 Tex. Laws, p. 3264, ch. 515, Sec. 1.

Sec. 6.43. Personnel.

The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney and may use the staff of the appraisal office for clerical assistance.