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

Chapter 6. Local Administration

Subchapter A. Appraisal Districts

Sec. 6.01. Appraisal Districts Established.
Sec. 6.02. District Boundaries.
Sec. 6.025. Overlapping Appraisal Districts; Joint Procedures.
Sec. 6.03. Board of Directors.
Sec. 6.031. Changes in Board Membership or Selection.
Sec. 6.033. Recall of Director.
Sec. 6.034. Optional Staggered Terms for Board of Directors.
Sec. 6.035. Restrictions on Eligibility and Conduct of Board Members and Chief Appraisers and Their Relatives.
Sec. 6.036. Interest in Certain Contracts Prohibited.
Sec. 6.037. Participation of Conservation and Reclamation Districts in Appraisal District Matters.
Sec. 6.04. Organization, Meetings, and Compensation.
Sec. 6.05. Appraisal Office.
Sec. 6.051. Ownership or Lease of Real Property.
Sec. 6.052. Taxpayer Liaison Officer.
Sec. 6.06. Appraisal District Budget and Financing.
Sec. 6.061. Changes in Method of Financing.
Sec. 6.062. Publication of Budget.
Sec. 6.063. Financial Audit.
Sec. 6.07. Taxing Unit Boundaries.
Sec. 6.08. Notice of Optional Exemptions.
Sec. 6.09. Designation of District Depository.
Sec. 6.10. Disapproval of Board Actions.
Sec. 6.11. Purchasing and Contracting Authority.
Sec. 6.12. Agricultural Appraisal Advisory Board.
Sec. 6.13. District Records.
Sec. 6.14. Information Provided to Texas Legislative Council.

[Sections 6.15 to 6.20 reserved for expansion]

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.

Amended by 1981 Tex. Laws (1st C.S.), p. 119, ch. 13, Secs. 12 & 13; amended by 1983 Tex. Laws, p. 4819, ch. 851, Sec. 1.

Cross References:

Changes in membership of board in a district, see Sec. 6.031.

Notes:

The elected county tax assessor-collector is not constitutionally required to appraise property within an appraisal district. Article VIII, Sec. 18, Tex. Const., separates appraisal from the assessing function of the county tax assessor-collector, and directs the legislature to provide for a single appraisal within each county. The appraisal districts are charged with responsibility for appraising taxable property. Wilson v. Galveston County Appraisal District, 713 S.W.2d 98 (Tex. 1986).

A central appraisal district is a "public agency" empowered by Health and Safety Code Chapter 771 to maintain information needed for the provisions of 9-1-1 emergency service in rural areas. This is an implied authorization because the appraisal district must cooperate with other local agencies that are maintaining this type of information. The appraisal district directors are immune from personal liability for information so retained. Letter Op. Tex. Att'y Gen. No. DM-95-035 (1995).

Appraisal districts begin appraisal of property with the 1982 tax year. Op. Tex. Att'y Gen. No. MW-126 (1980).

Sec. 6.02. District Boundaries.

(a) Except as otherwise provided by this section, the appraisal district's boundaries are the same as the county's boundaries.

(b) A taxing unit that has boundaries extending into two or more counties may choose to participate in only one of the appraisal districts. In that event, the boundaries of the district chosen extend outside the county to the extent of the unit's boundaries. To be effective, the choice must be approved by resolution of the board of directors of the district chosen. The choice of a school district to participate in a single appraisal district does not apply to property annexed to the school district under Subchapter C or G, Chapter 416, Education Code, unless:

(1) the school district taxes property other than property annexed to the district under Subchapter C or G, Chapter 41, Education Code, in the same county as the annexed property; or

(2) the annexed property is contiguous to property in the school district other than property annexed to the district under Subchapter C or G, Chapter 41, Education Code.

(c) A taxing unit that has chosen to participate in a single appraisal district under Subsection (b) of this section may revoke that choice and, if permitted to do so by Subsection (b), choose to participate in a single appraisal district other than the one previously chosen. A taxing unit that has withdrawn from an appraisal district under this subsection and chosen to participate in another single appraisal district may not under this subsection withdraw from that district.

(d) A taxing unit that makes a choice under this section must do so by an official action of its governing body in the manner required by law for official action by the body. A choice made by a taxing unit under this section takes effect beginning on the next January 1 that is at least 90 days from the date on which the choice is made.

(e) If a taxing unit ceases to have territory in the county for which the appraisal district in which the unit participates is established, but still has territory in two or more counties, the unit may choose to participate in only one district in the manner prescribed by this section.

(f) All costs of operating an appraisal district in territory outside the county for which the appraisal district is established are allocated to the taxing unit for which the appraisal district appraises property in that territory. If the appraisal district appraises property in the same territory for two or more taxing units, costs of operating the district in that territory are allocated to the units in the proportion the total dollar amount of taxes each unit imposes in that territory bears to the total dollar amount of taxes all taxing units participating in the appraisal district impose in that territory.

(g) If property annexed to a school district under Subchapter C or G, Chapter 416, Education Code, the appraisal district established for the county in which the property is located shall appraise the property for the school district, and the school district participates in that appraisal district for purposes of the appraisal of that property, except as otherwise permitted by Subsection (b).

Amended by 1981 Tex. Laws (1st C.S.), pp. 120 & 182, ch. 13, Secs. 14 & 167(a); amended by 1983 Tex. Laws, p. 573, ch. 117, Sec. 1; amended by 1991 Tex. Laws, p. 411, ch. 20, Sec. 14, and p. 1481, ch. 391, Sec. 13; amended by 1993 Tex. Laws, p. 1524, ch. 347, Sec. 4.05; amended by 1997 Tex. Laws, p. 372, ch. 165, Sec. 6.72.

Cross References:

Changes in board by units participating in appraisal district, see Sec. 6.031.
Optional staggered terms for units participating in appraisal district, see Sec. 6.032.
Taxing unit boundaries newly formed or altered, see Sec. 6.07.
Taxing unit defined, see Sec. 1.04(12).

Sec. 6.025. Overlapping Appraisal Districts; Joint Procedures.

(a) The chief appraisers of two or more appraisal districts that have boundaries that include any part of the same territory shall enter into a written understanding that, with respect to the property located in the territory in which each of the districts has appraisal jurisdiction:

(1) permits each appraiser to have access to and use information appropriate to appraisals, including a record of an exemption application, rendition, or other property owner report;

(2) eliminates differences in the information in appraisal records of the districts, including information relating to ownership of property, the description of property, and the physical characteristics of property; and

(3) contains the form of a written advisory prescribed by the comptroller informing the owners of property that reports and other documents required of the owners must be filed with or sent to each appraisal district and that the owners should consider sending any other document relating to the property to each appraisal district.

(b) The advisory described by Subsection (a)(3) may be sent to a property owner having property appraised by each district when the notice of appraised value required by Section 25.19(a) is sent.

(c) The chief appraisers of appraisal districts described by Subsection (a) shall to the extent practicable coordinate their appraisal activities so as to encourage and facilitate the appraisal of the same property appraised by each district at the same value.

(d) If on May 1 all the chief appraisers of the appraisal districts described by Subsection (a) in which a parcel or item of property is located are not in agreement as to the appraised or market value of the property, on that date each of the chief appraisers shall enter as the appraised or market value of the property on the appraisal records of the appropriate appraisal district the lowest appraised or market value of the property as determined by any of the chief appraisers. If as a result of a protest, appeal, or other action the appraised or market value of the property is subsequently reduced in any of the appraisal districts, the chief appraiser shall notify each of the appraisal districts of the reduced appraised or market value. The chief appraiser of each appraisal district shall enter that reduced appraised or market value on the appraisal records as the appraised or market value of the property. If the appraised or market value is reduced in more than one appraisal district, each chief appraiser shall enter the lowest of those values on the appraisal records.

(e) Repealed in 2000.

(f) Repealed in 2000.

Added by 1995 Tex. Laws, p. 1914, ch. 186, Sec. 1; amended by 1997 Tex. Laws, p. 5107, ch. 1357, Sec. 1; amended by 1999 Tex. Laws, p. 1111, ch. 351, Secs. 1 and 2; amended by HB 703, 78th Tex. Leg., 2003, effective January 1, 2004; amended by HB 1082, 78th Tex. Leg., 2003, effective January 1, 2004.

Cross References:

Appraisals generally, see Sec. 23.01.
Appraisal card requirements, see Rule Sec. 9.3001.
Appraisal records of all property, see Rule Sec. 9.3004.
Appraisal records form and content, see Sec. 25.02.
Confidential information on renditions, see Sec. 22.27.
Exemption application requirements, see Sec. 11.43.
Homestead exemptions, see Sec. 11.13.
Notice of appraised value, see Sec. 25.19.
Property description, see Sec. 25.03.
Property identification system, see Rule Sec. 9.3014.
Property protest, see Sec. 41.41.
Protest to district court, see Sec. 42.01.
Uniform tax records system, see Rule Sec. 9.3002.

Notes:

An appraisal district board may not contract with another board to designate a single appraisal review board to hear taxpayer protests about the appraisal of property located in areas common to both districts. Owners of "overlapping properties" may choose which of two or more review boards will hear their protest. A contract cannot impair the validity or force of any law, nor control the provisions of a statute. Letter Op. Tex. Att'y Gen. No. DM-98-022 (1998).

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 December15. 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) If a school district participates in an appraisal district in which the only property of the school district located in the appraisal district is property annexed to the school district under Subchapter C or G, Chapter 41, Education Code, an individual who does not meet the residency requirements of Subsection (a) is eligible to be appointed to the board of directors of the appraisal district if:

(1) the individual is a resident of the school district; and

(2) the individual is nominated as a candidate for the board of directors by the school district or, if the taxing units have adopted a change in the method of appointing board members that does not require a nomination, the school district appoints or participates in the appointment of the individual.

Amended by 1981 Tex. Laws (1st C.S.), pp. 120 & 182, ch. 13, Secs. 15 & 167(a); amended by 1987 Tex. Laws, ch. 59, Sec. 1 and ch. 270, Sec. 1; amended by 1989 Tex. Laws, p. 4628, ch. 1123, Sec. 2; amended by 1991 Tex. Laws, p. 412, ch. 20, Sec. 15, and p. 1425, ch. 371, Sec. 1; amended by 1993 Tex. Laws, p. 1525, ch. 347, sec 4.06; amended by 1997 Tex. Laws, p. 372, ch.165, Sec. 6.73, and p. 3898, ch. 1039, Sec. 2; amended by 1999 Tex. Laws, p. 3308, ch. 705, Sec. 1; amended by HB 2043, 78th Tex. Leg., 2003, effective June 20, 2003.

Cross References:

Changes in board membership or selection, see Sec. 6.031.
County tax assessor-collector, see Sec. 6.21.
Recall of members of board of directors, see Sec. 6.033.
Optional staggered terms for board of directors, see Sec. 6.034.
Meetings, organization, and compensation for board of directors, see Sec. 6.04.
Oath of office, see art. XVI, Sec. 1, Tex. Const.

Notes:

A municipal utility district may not challenge the constitutionality of Sec. 6.03(c), (d), (f), (h), and (i) on equal protection and due process grounds as those rights vest in persons only. Even if individuals joined in a suit with a MUD are considered persons, not district directors, the personal rights of equal protection and due process are not infringed by the Property Tax Code. Colony Municipal Utility District No. 1 of Denton County v. Appraisal District of Denton County, 626 S.W.2d 930 (Tex. App.-Denton 1982, writ ref'd n.r.e.).

Under the provisions of Tax Code Sections 6.03(a) and 6.04(a), an assessor-collector who is a nonvoting member of an appraisal district board is counted in determining the presence of a quorum. Such individual may in turn serve as chairman or secretary of the board. An appraisal district board may determine by rule whether to permit the assessor-collector to make and second motions. Attorney General Opinion DM-160 (1992) is overruled to the extent that it conflicts with this conclusion. Op. Tex. Att'y Gen. No. JC-0580 (2002).

The common law doctrine of incompatibility does not bar a director of an appraisal district from contracting under Sec. 6.30 of the tax code with a local political subdivision to collect its delinquent taxes. An attorney who has contracted with a taxing unit to collect its delinquent taxes is not an "employee" under Sec. 6.03. Op. Tex. Att'y Gen. No. JM-1060 (1989). Section 6.036, however, would bar an attorney who collects delinquent taxes for a taxing unit from serving on the board of directors.

The procedure for selecting members of appraisal district boards of directors is not governed by the Texas Election Code. Dates set out in Sec. 6.03(f) and (g) are directory and not mandatory. A written communication concerning votes of the taxing unit must be submitted to the county clerk. The county clerk has neither duty nor authority to determine nominees' qualifications. A unit may not cast its voting entitlement for a person other than one nominated and named on the ballot, and the county clerk lacks authority to include any such vote in declaring election results. Op. Tex. Att'y Gen. No. JM-166 (1984).

The first election for board of directors of a property tax appraisal district should be held in Fall 1979, and incorporated villages may participate in the election. Op. Tex. Att'y Gen. No. MW-126 (1980).

A county clerk has no authority to require taxing units to provide information on their tax collection and related matters to determine voting entitlement. Id.

The State Property Tax Board lacks authority to make rules clarifying the procedure for electing the appraisal district board of directors. Id.

The Harris County Board of School Trustees is not eligible to vote for directors of the appraisal district nor are community junior colleges eligible. Id.

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 1981 Tex. Laws (1st C.S.), p. 121, ch. 13, Sec. 16; amended by 1987 Tex. Laws, ch. 59, Sec. 2; amended by 1989 Tex. Laws, p. 4630, ch. 1123, Sec. 3.

Cross References:

Selection of appraisal district by taxing unit, see Sec. 6.02.
Determination of voting entitlement, see Sec. 6.03(d).
Optional staggered terms for board members, see Sec. 6.034.
Recall of board members, see Sec. 6.033.

Notes:

Where city's petition alleged that the "three-fourths rule" (which authorizes the appropriate governing bodies to increase the number of appraisal board directors and to change the method of computing the voting entitlement of the taxing units) was unconstitutional, city was entitled to have the trial court consider such issues and was not required to prove that there was a substantial basis for its contentions at the dismissal hearing. Houston v. Rodehever, 615 S.W.2d 837 (Tex. App.-Houston 1981, writ ref'd n.r.e.).

City sought declaratory judgment against the chief appraiser and all taxing units to void plan adopted by three-fourths of the taxing units that would change the method of selecting members of the board of directors. The change of method exceeded statutory authority because no right exists to change the method from cumulative voting as already authorized by statute. Huffman v. Arlington, 619 S.W.2d 425 (Tex. App.-Ft. Worth 1981, writ ref'd n.r.e.)

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 as Section 6.032 by 1985 Tex. Laws, p. 2356, ch. 273, Sec. 1; renumbered as Section 6.033 and amended by 1987 Tex. Laws, ch. 59, Sec. 5.

Cross References:

Governing bodies entitled to vote on board selection, see Sec. 6.03(c).
Voting entitlement of taxing unit, see Sec. 6.03(d).

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 1985 Tex. Laws, p. 4576, ch. 601, Sec. 1; amended by 1987 Tex. Laws, ch. 59, Sec. 4 and ch. 167, Sec. 5.01(a)(51); amended by 1997 Tex. Laws, p. 3898, ch. 1039, Sec. 3.

Cross References:

Governing bodies entitled to vote on board selection, see Sec. 6.03(c).
Voting entitlement of taxing unit, see Sec. 6.03(d).
Largest cumulative vote totals determine candidates, see Sec. 6.03(g).
Changes in board membership or selection, see Sec 6.031.

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 1989 Tex. Laws, p. 3592, ch. 796, Sec. 4; amended by 1991 Tex. Laws, p. 1987, ch. 561, Sec. 43; amended by 1995 Tex. Laws, p. 546, ch. 76, Sec. 5.95(27); amended by 2001 Tex. Laws, p. 4819, ch. 1430, Sec. 1.