reglab/housing_qa huggingface dataset:
TX Tax Code § 6.0501 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.0501. Appointment of Eligible Chief Appraiser by Comptroller

Sec. 6.0501.  APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY COMPTROLLER.  (a) The comptroller shall appoint a person eligible to be a chief appraiser under Section 6.05(c) or a person who has previously been appointed or served as a chief appraiser to perform the duties of chief appraiser for an appraisal district whose chief appraiser is ineligible to serve.(b)  A chief appraiser appointed under this section serves until the earlier of:(1)  the first anniversary of the date the comptroller appoints the chief appraiser; or(2)  the date the board of directors of the appraisal district:(A)  appoints a chief appraiser under Section 6.05(c); or(B)  contracts with an appraisal district or a taxing unit to perform the duties of the appraisal office for the district under Section 6.05(b).(c)  The comptroller shall determine the compensation of a chief appraiser appointed under this section. A chief appraiser appointed under this section shall determine the budget necessary for the adequate operation of the appraisal office, subject to the approval of the comptroller. The board of directors of the appraisal district shall amend the budget as necessary to compensate the appointed chief appraiser and fund the appraisal office as determined under this subsection.(d)  An appraisal district that does not appoint a chief appraiser or contract with an appraisal district or a taxing unit to perform the duties of the appraisal office by the first anniversary of the date the comptroller appoints a chief appraiser shall contract with an appraisal district or a taxing unit to perform the duties of the appraisal office or with a qualified public or private entity to perform the duties of the chief appraiser, subject to the approval of the comptroller.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 6, eff. January 1, 2014.|
TX Tax Code § 6.051 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.051. Ownership or Lease of Real Property

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.|
TX Tax Code § 6.053 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.053. Assistance to Emergency Management Authorities

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 (S.B. 2148), Sec. 1, eff. June 19, 2009.|
TX Tax Code § 6.054 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.054. Restriction on Employment by Appraisal District

Sec. 6.054.  RESTRICTION ON EMPLOYMENT BY APPRAISAL DISTRICT.  An individual may not be employed by an appraisal district if the individual:(1)  is an officer of a taxing unit that participates in the appraisal district;(2)  is an employee of a taxing unit that participates in the appraisal district; or(3)  has served as a member of the appraisal review board for the appraisal district at any time during the preceding two years.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 17, eff. January 1, 2020.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 4, eff. September 1, 2021.|
TX Tax Code § 6.061 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.061. Changes in Method of Financing

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.|
TX Tax Code § 6.062 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.062. Publication of Budget

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.|
TX Tax Code § 6.063 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.063. Financial Audit

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.|
TX Tax Code § 6.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.07. Taxing Unit Boundaries

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.|
TX Tax Code § 6.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.08. Notice of Optional Exemptions

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.|
TX Tax Code § 6.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.09. Designation of District Depository

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.|
TX Tax Code § 6.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.10. Disapproval of Board Actions

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.|
TX Tax Code § 6.11 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.11. Purchasing and Contracting Authority

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.|
TX Tax Code § 6.12 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.12. Agricultural Appraisal Advisory Board

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)  The agricultural advisory board 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 appointments of members of the agricultural advisory board the chief appraiser shall appoint for a term of one year one-half of the members, or if the number of members is an odd number, one fewer than a majority of the membership.(d)  The board shall meet at the call of the chief appraiser at least once a year.(e)  An employee or officer of an appraisal district may not be appointed and may not serve as a member of the agricultural advisory board.(f)  A member of the agricultural advisory board is not entitled to compensation.(g)  The board shall advise the chief appraiser on the valuation and use of land that may be designated for agricultural use or that may be open space agricultural or timber land within the district.|Added by Acts 1989, 71st Leg., ch. 274, Sec. 1, eff. Aug. 28, 1989.  Amended by Acts 1999, 76th Leg., ch. 631, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 228 (H.B. 361), Sec. 1, eff. September 1, 2011.|
TX Tax Code § 6.13 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.13. District Records

Sec. 6.13.  DISTRICT RECORDS.  The preservation, microfilming, destruction, or other disposition of the records of each appraisal district is subject to the requirements of Subtitle C, Title 6, Local Government Code, and rules adopted under that subtitle.|Added by Acts 1989, 71st Leg., ch. 1248, Sec. 67, eff. Sept. 1, 1989.  Renumbered from Sec. 6.12 by Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(30), eff. Sept. 6, 1990.|
TX Tax Code § 6.14 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.14. Information Provided to Texas Legislative Council

Sec. 6.14.  INFORMATION PROVIDED TO TEXAS LEGISLATIVE COUNCIL.  (a)  On the written request of the Texas Legislative Council, an appraisal district that maintains its appraisal records in electronic format shall provide a copy of the information or data maintained in the district's appraisal records to the council without charge.(b)  The appraisal district shall provide the requested information or data to the council as soon as practicable but not later than the 30th day after the date the request is received by the district.(c)  The information or data shall be provided in a form approved by the council.|Added by Acts 1999, 76th Leg., ch. 1585, Sec. 4, eff. June 20, 1999.|
TX Tax Code § 6.15 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.15. Ex Parte Communications; Penalty

Sec. 6.15.  EX PARTE COMMUNICATIONS; PENALTY.  (a)  A member of the board of directors of an appraisal district commits an offense if the member directly or indirectly communicates with the chief appraiser on any matter relating to the appraisal of property by the appraisal district, except in:(1)  an open meeting of the appraisal district board of directors or another public forum; or(2)  a closed meeting of the board of directors held to consult with the board's attorney about pending litigation, at which the chief appraiser's presence is necessary for full communication between the board and the board's attorney.(b)  A chief appraiser commits an offense if the chief appraiser directly or indirectly communicates with a member of the board of directors of the appraisal district on any matter relating to the appraisal of property by the appraisal district, except in:(1)  an open meeting of the board of directors or another public forum; or(2)  a closed meeting of the board of directors held to consult with the board's attorney about pending litigation, at which the chief appraiser's presence is necessary for full communication between the board and the board's attorney.(c)  Subsections (a) and (b) do not apply to a routine communication between the chief appraiser and the county assessor-collector that relates to the administration of an appraisal roll, including a communication made in connection with the certification, correction, or collection of an account, regardless of whether the county assessor-collector was appointed to the board of directors of the appraisal district or serves as a nonvoting director.(c-1)  Subsections (a) and (b) do not prohibit a member of the board of directors of an appraisal district from transmitting to the chief appraiser without comment a complaint by a property owner or taxing unit about the appraisal of a specific property, provided that the transmission is in writing.(d)  An offense under this section is a Class C misdemeanor.|Added by Acts 2007, 80th Leg., R.S., Ch. 208 (H.B. 402), Sec. 1, eff. September 1, 2007.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 18, eff. January 1, 2020.|
TX Tax Code § 6.155 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.155. Certain Communications by Taxing Units Prohibited; Penalty

Sec. 6.155.  CERTAIN COMMUNICATIONS BY TAXING UNITS PROHIBITED; PENALTY. (a) A member of the governing body, officer, or employee of a taxing unit commits an offense if the person directly or indirectly communicates with the chief appraiser or another employee of the appraisal district in which the taxing unit participates for the purpose of influencing the value at which property in the district is appraised unless the person owns or leases the property that is the subject of the communication.(b)  An offense under this section is a Class A misdemeanor.|Added by Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 5, eff. January 1, 2022.|