reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.036. Interest in Certain Contracts Prohibited

Sec. 6.036.  INTEREST IN CERTAIN CONTRACTS PROHIBITED.
Text of subsection effective until July 01, 2024
(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.
Text of subsection effective on July 01, 2024
(a)  An individual is not eligible to be a candidate for, 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.
Amended by:
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 5.07, eff. July 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.037. Participation of Conservation and Reclamation Districts in Appraisal District Matters

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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.04. Organization, Meetings, and Compensation

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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
(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.
Acts 2023, 88th Leg., R.S., Ch. 849 (H.B. 3207), Sec. 1, eff. September 1, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.16. Residential Property Owner Assistance

Sec. 6.16.  RESIDENTIAL PROPERTY OWNER ASSISTANCE.  (a)  The chief appraiser of an appraisal district may maintain a list of the following individuals who have designated themselves as an individual who will provide free assistance to an owner of residential property that is occupied by the owner as the owner's principal residence:
(1)  a real estate broker or sales agent licensed under Chapter 1101, Occupations Code;
(2)  a real estate appraiser licensed or certified under Chapter 1103, Occupations Code; or
(3)  a property tax consultant registered under Chapter 1152, Occupations Code.
(b)  On the request of an owner described by Subsection (a), a chief appraiser who maintains a list under this section shall provide to the owner a copy of the list.
(c)  A list must:
(1)  be organized by county;
(2)  be available on the appraisal district's Internet website, if the appraisal district maintains a website; and
(3)  provide the name, contact information, and job title of each individual who will provide free assistance.
(d)  A person must designate himself or herself as an individual who will provide free assistance by completing a form prescribed by the chief appraiser and submitting the form to the chief appraiser.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 19, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.21. County Assessor-Collector

Sec. 6.21.  COUNTY ASSESSOR-COLLECTOR.  (a)  The assessor-collector for a county is determined as provided by Article VIII, Sections 14, 16, and 16a, of the Texas Constitution.
(b)  If a county with a population of less than 10,000 authorizes a separate county assessor-collector as provided by Article VIII, Section 16a, of the Texas Constitution, the commissioners court may appoint a county assessor-collector to serve until an assessor-collector is elected at the next general election and has qualified.
Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.22. Assessor and Collector for Other Taxing Units

Sec. 6.22.  ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS.  (a)  The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating or authorizing creation of the unit.
(b)  The assessor and collector for a home-rule city are determined by the city's charter and ordinances.
(c)  The governing body of a taxing unit authorized to have its own assessor and collector by official action in the manner required by law for official action by the body may require the county to assess and collect the taxes the unit imposes in the county in the manner in which the county assesses and collects its taxes.  The governing body of the unit may revoke the requirement at any time by the same official action.
Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.23. Duties of Assessor and Collector

Sec. 6.23.  DUTIES OF ASSESSOR AND COLLECTOR.  (a)  The county assessor-collector shall assess and collect taxes on property in the county for the county.  He shall also assess and collect taxes on property for another taxing unit if:
(1)  the law creating or authorizing creation of the unit requires it to use the county assessor-collector for the taxes the unit imposes in the county;
(2)  the law creating or authorizing creation of the unit does not mention who assesses and collects its taxes and the unit imposes taxes in the county;
(3)  the governing body of the unit requires the county to assess and collect its taxes as provided by Subsection (c) of Section 6.22 of this code;  or
(4)  required by an intergovernmental contract.
(b)  The assessor and collector for a taxing unit other than a county shall assess, collect, or assess and collect taxes, as applicable, for the unit.  He shall also assess, collect, or assess and collect taxes, as applicable, for another unit if:
(1)  required by or pursuant to the law creating or authorizing creation of the other unit;  or
(2)  required by an intergovernmental contract.
Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 22, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 2, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.231. Continuing Education

Sec. 6.231.  CONTINUING EDUCATION.  (a)  A county assessor-collector must successfully complete 20 hours of continuing education before each anniversary of the date on which the county assessor-collector takes office.  The continuing education must include at least 10 hours of instruction on laws relating to the assessment and collection of property taxes for a county assessor-collector who assesses or collects property taxes.
(b)  In addition to the requirement described by Subsection (a), a county assessor-collector shall:
(1)  successfully complete continuing education courses on ethics and on the constitutional and statutory duties of the county assessor-collector not later than the 90th day after the date on which the county assessor-collector first takes office; and
(2)  if the county assessor-collector assesses or collects property taxes, successfully complete at least 40 hours of continuing education courses on the assessment and collection of property taxes, including a course dedicated to Chapter 26, not later than the first anniversary of the date on which the county assessor-collector first takes office.
(c)  Continuing education required by this section must be approved by a state agency or an accredited institution of higher education, including an institution that is a part of or associated with an accredited institution of higher education, such as the V. G. Young Institute of County Government.
(d)  A county assessor-collector shall file annually a continuing education certificate of completion with the commissioners court of the county in which the county assessor-collector holds office.
(e)  To satisfy the requirement described by Subsection (a), a county assessor-collector may carry forward from one 12-month period to the next not more than 10 continuing education hours that the county assessor-collector completes in excess of the required 20 hours.
(f)  For purposes of removal under Subchapter B, Chapter 87, Local Government Code, "incompetency" in the case of a county assessor-collector includes the failure to complete continuing education requirements in accordance with this section.
Added by Acts 2013, 83rd Leg., R.S., Ch. 429 (S.B. 546), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 28 (S.B. 929), Sec. 1, eff. May 18, 2017.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.24. Contracts for Assessment and Collection

Sec. 6.24.  CONTRACTS FOR ASSESSMENT AND COLLECTION.  (a)  The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act  with the governing body of another unit or with the board of directors of an appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes.
(b)  The commissioners court with the approval of the county assessor-collector may contract as provided by the Interlocal Cooperation Act with the governing body of another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county.  If a county contracts to have its taxes assessed and collected by another taxing unit or by the appraisal district, except as provided by Subsection (c), the contract shall require the other unit or the district to assess and collect all taxes the county is required to assess and collect.
(c)  A contract entered into under Subsection (b) may exclude from the taxes the other unit or the district is required to assess and collect taxes the county is required to assess and collect under one or more of the following provisions:
(1)  Section 23.121;
(2)  Section 23.122;
(3)  Section 23.124;
(4)  Section 23.1241;
(5)  Section 23.1242;
(6)  Section 23.125;
(7)  Section 23.127;  or
(8)  Section 23.128.
(d)  A contract under this section may provide for the entity that collects taxes to contract with an attorney, as provided by Section 6.30 of this code, for collection of delinquent taxes.
Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983;  Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.27. Compensation for Assessment and Collection

Sec. 6.27.  COMPENSATION FOR ASSESSMENT AND COLLECTION.  (a)  Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.
(b)  Except as provided by Subsection (d), the county assessor-collector is entitled to a reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting taxes for a taxing unit pursuant to Section 6.23(a)(1), (2), or (3).
(c)  The assessor or collector for a taxing unit other than a county is entitled to reasonable compensation, which may not exceed the actual costs incurred, for assessing or collecting taxes for a taxing unit pursuant to Subsection (b) of Section 6.23 of this code.
(d)  If a law enacted under Section 59, Article XVI, Texas Constitution, creating a river authority authorizes the river authority to impose a tax, specifies the maximum tax rate, and specifies the maximum fee that the authority may pay for the assessment and collection of the authority's taxes, and if the county assessor-collector assesses and collects the taxes the river authority imposes pursuant to Section 6.23(a)(1), (2), or (3), the county assessor-collector may not charge the river authority a fee for assessing and collecting the taxes that exceeds the fee specified in the law creating the river authority.
Acts 1979, 66th Leg., p. 2230, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 26, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.
Amended by:
Acts 2005, 79th Leg., Ch. 32 (S.B. 692), Sec. 1, eff. May 9, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.275. Release of Assessor and Collector From Liability

Sec. 6.275.  RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY.  A county assessor-collector is not personally liable for the loss of public funds in the custody of the assessor-collector or the assessor-collector's office if a district court enters a declaratory judgment that the loss is due to a reason other than the negligence or misconduct of the assessor-collector.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 37, Sec. 1, eff. Oct. 20, 1987.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.29. Bonds for Other Taxes

Sec. 6.29.  BONDS FOR OTHER TAXES.  (a)  A taxing unit, other than a county, that has its own collector shall require him to give bond conditioned on the faithful performance of his duties.  To be effective, the bond must be made payable to and must be approved by the governing body of the unit in an amount determined by the governing body.  The governing body may require a new bond at any time, and failure to give new bond within a reasonable time after demand is a ground for removal from office.  The governing body may prescribe additional requirements for the bond.
(b)  A taxing unit whose taxes are collected by the collector for another taxing unit, by an officer or employee of another taxing unit or of an appraisal district, or by any other person other than the unit's own collector may require that collector, officer, employee, or other person to give bond conditioned on the faithful performance of his duties.  To be effective, the bond must be made payable to and must be approved by and paid for by the governing body of the unit requiring bond in an amount determined by the governing body.  The governing body may prescribe additional requirements for the bond.
(c)  A taxing unit shall pay the premium for a bond required pursuant to this section from its general fund or as provided by intergovernmental contract.
Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 125, Sec. 1, eff. May 20, 1987.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter B. Assessors and Collectors › Section 6.30. Attorneys Representing Taxing Units

Sec. 6.30.  ATTORNEYS REPRESENTING TAXING UNITS.  (a)  The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes if the commissioners court does not contract with a private attorney as provided by Subsection (c) of this section.
(b)  The governing body of a taxing unit other than a county may determine who represents the unit to enforce the collection of delinquent taxes.  If a taxing unit collects taxes for another taxing unit, the attorney representing the unit to enforce the collection of delinquent taxes may represent the other unit with consent of its governing body.
(c)  The governing body of a taxing unit may contract with any competent attorney to represent the unit to enforce the collection of delinquent taxes.  The attorney's compensation is set in the contract, but the total amount of compensation provided may not exceed 20 percent of the amount of delinquent tax, penalty, and interest collected.
(d)  Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.
(e)  A contract with an attorney that does not conform to the requirements of this section is void.
Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 28, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 4, 28, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter C. Appraisal Review Board › Section 6.411. Ex Parte Communications; Penalty

Sec. 6.411.  EX PARTE COMMUNICATIONS;  PENALTY.  (a)  A member of an appraisal review board commits an offense if the member communicates with the chief appraiser or another employee or a member of the board of directors of the appraisal district for which the appraisal review board is established in violation of Section 41.66(f).
(b)  A chief appraiser or another employee of an appraisal district, a member of a board of directors of an appraisal district, or a property tax consultant or attorney representing a party to a proceeding before the appraisal review board commits an offense if the person communicates with a member of the appraisal review board established for the appraisal district with the intent to influence a decision by the member in the member's capacity as a member of the appraisal review board.
(c)  This section does not apply to communications between the board and its legal counsel.
(c-1)  This section does not apply to communications with a member of an appraisal review board by the chief appraiser or another employee or a member of the board of directors of an appraisal district or a property tax consultant or attorney representing a party to a proceeding before the appraisal review board:
(1)  during a hearing on a protest or other proceeding before the appraisal review board;
(2)  that constitute social conversation;
(3)  that are specifically limited to and involve administrative, clerical, or logistical matters related to the scheduling and operation of hearings, the processing of documents, the issuance of orders, notices, and subpoenas, and the operation, appointment, composition, or attendance at training of the appraisal review board; or
(4)  that are necessary and appropriate to enable the board of directors of the appraisal district to determine whether to appoint, reappoint, or remove a person as a member or the chairman or secretary of the appraisal review board.
(d)  An offense under this section is a Class A misdemeanor.
Added by Acts 2003, 78th Leg., ch. 950, Sec. 1, eff. Sept. 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 12, eff. January 1, 2010.
Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 3, eff. September 1, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 9, eff. June 14, 2013.