CHAPTER 6. LOCAL ADMINISTRATION

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TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE B. PROPERTY TAX ADMINISTRATION

CHAPTER 6. LOCAL ADMINISTRATION

SUBCHAPTER A. APPRAISAL DISTRICTS

Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED. (a) An appraisal

district is established in each county.

(b) The district is responsible for appraising property in the

district for ad valorem tax purposes of each taxing unit that

imposes ad valorem taxes on property in the district.

state.

Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,

1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,

Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819,

ch. 851, Sec. 1, eff. Aug. 29, 1983.

Sec. 6.02. DISTRICT BOUNDARIES. (a) The appraisal district's

boundaries are the same as the county's boundaries.

(b) This section does not preclude the board of directors of two

or more adjoining appraisal districts from providing for the

operation of a consolidated appraisal district by interlocal

contract.

eff. January 1, 2008.

(d) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),

eff. January 1, 2008.

(e) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),

eff. January 1, 2008.

(f) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),

eff. January 1, 2008.

(g) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2),

eff. January 1, 2008.

Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,

1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13,

Sec. 14, 167(a), eff. Aug. 14, 1981; Acts 1983, 68th Leg., p.

573, ch. 117, Sec. 1, eff. May 17, 1983; Acts 1991, 72nd Leg.,

ch. 20, Sec. 14, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch.

391, Sec. 13, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347,

Sec. 4.05, eff. May 31, 1993; Acts 1997, 75th Leg., ch. 165, Sec.

6.72, eff. Sept. 1, 1997.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

648, Sec. 1, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

648, Sec. 5(2), eff. January 1, 2008.

Sec. 6.03. BOARD OF DIRECTORS. (a) The appraisal district is

governed by a board of directors. Five directors are appointed by

the taxing units that participate in the district as provided by

this section. If the county assessor-collector is not appointed

to the board, the county assessor-collector serves as a nonvoting

director. The county assessor-collector is ineligible to serve if

the board enters into a contract under Section 6.05(b) or if the

commissioners court of the county enters into a contract under

Section 6.24(b). To be eligible to serve on the board of

directors, an individual other than a county assessor-collector

serving as a nonvoting director must be a resident of the

district and must have resided in the district for at least two

years immediately preceding the date the individual takes office.

An individual who is otherwise eligible to serve on the board is

not ineligible because of membership on the governing body of a

taxing unit. An employee of a taxing unit that participates in

the district is not eligible to serve on the board unless the

individual is also a member of the governing body or an elected

official of a taxing unit that participates in the district.

(b) Members of the board of directors other than a county

assessor-collector serving as a nonvoting director serve two-year

terms beginning on January 1 of even-numbered years.

assessor-collector serving as a nonvoting director are appointed

by vote of the governing bodies of the incorporated cities and

towns, the school districts, and, if entitled to vote, the

conservation and reclamation districts that participate in the

district and of the county. A governing body may cast all its

votes for one candidate or distribute them among candidates for

any number of directorships. Conservation and reclamation

districts are not entitled to vote unless at least one

conservation and reclamation district in the district delivers to

the chief appraiser a written request to nominate and vote on the

board of directors by June 1 of each odd-numbered year. On

receipt of a request, the chief appraiser shall certify a list by

June 15 of all eligible conservation and reclamation districts

that are imposing taxes and that participate in the district.

(d) The voting entitlement of a taxing unit that is entitled to

vote for directors is determined by dividing the total dollar

amount of property taxes imposed in the district by the taxing

unit for the preceding tax year by the sum of the total dollar

amount of property taxes imposed in the district for that year by

each taxing unit that is entitled to vote, by multiplying the

quotient by 1,000, and by rounding the product to the nearest

whole number. That number is multiplied by the number of

directorships to be filled. A taxing unit participating in two or

more districts is entitled to vote in each district in which it

participates, but only the taxes imposed in a district are used

to calculate voting entitlement in that district.

(e) The chief appraiser shall calculate the number of votes to

which each taxing unit other than a conservation and reclamation

district is entitled and shall deliver written notice to each of

those units of its voting entitlement before October 1 of each

odd-numbered year. The chief appraiser shall deliver the notice:

(1) to the county judge and each commissioner of the county

served by the appraisal district;

(2) to the presiding officer of the governing body of each city

or town participating in the appraisal district, to the city

manager of each city or town having a city manager, and to the

city secretary or clerk, if there is one, of each city or town

that does not have a city manager; and

(3) to the presiding officer of the governing body of each

school district participating in the district and to the

superintendent of those school districts.

(f) The chief appraiser shall calculate the number of votes to

which each conservation and reclamation district entitled to vote

for district directors is entitled and shall deliver written

notice to the presiding officer of each conservation and

reclamation district of its voting entitlement and right to

nominate a person to serve as a director of the district before

July 1 of each odd-numbered year.

(g) Each taxing unit other than a conservation and reclamation

district that is entitled to vote may nominate by resolution

adopted by its governing body one candidate for each position to

be filled on the board of directors. The presiding officer of the

governing body of the unit shall submit the names of the unit's

nominees to the chief appraiser before October 15.

(h) Each conservation and reclamation district entitled to vote

may nominate by resolution adopted by its governing body one

candidate for the district's board of directors. The presiding

officer of the conservation and reclamation district's governing

body shall submit the name of the district's nominee to the chief

appraiser before July 15 of each odd-numbered year. Before August

1, the chief appraiser shall prepare a nominating ballot, listing

all the nominees of conservation and reclamation districts

alphabetically by surname, and shall deliver a copy of the

nominating ballot to the presiding officer of the board of

directors of each district. The board of directors of each

district shall determine its vote by resolution and submit it to

the chief appraiser before August 15. The nominee on the ballot

with the most votes is the nominee of the conservation and

reclamation districts in the appraisal district if the nominee

received more than 10 percent of the votes entitled to be cast by

all of the conservation and reclamation districts in the

appraisal district, and shall be named on the ballot with the

candidates nominated by the other taxing units. The chief

appraiser shall resolve a tie vote by any method of chance.

(i) If no nominee of the conservation and reclamation districts

receives more than 10 percent of the votes entitled to be cast

under Subsection (h), the chief appraiser, before September 1,

shall notify the presiding officer of the board of directors of

each conservation and reclamation district of the failure to

select a nominee. Each conservation and reclamation district may

submit a nominee by September 15 to the chief appraiser as

provided by Subsection (h). The chief appraiser shall submit a

second nominating ballot by October 1 to the conservation and

reclamation districts as provided by Subsection (h). The

conservation and reclamation districts shall submit their votes

for nomination before October 15 as provided by Subsection (h).

The nominee on the second nominating ballot with the most votes

is the nominee of the conservation and reclamation districts in

the appraisal district and shall be named on the ballot with the

candidates nominated by the other taxing units. The chief

appraiser shall resolve a tie vote by any method of chance.

(j) Before October 30, the chief appraiser shall prepare a

ballot, listing the candidates whose names were timely submitted

under Subsections (g) and, if applicable, (h) or (i)

alphabetically according to the first letter in each candidate's

surname, and shall deliver a copy of the ballot to the presiding

officer of the governing body of each taxing unit that is

entitled to vote.

(k) The governing body of each taxing unit entitled to vote

shall determine its vote by resolution and submit it to the chief

appraiser before December 15. The chief appraiser shall count the

votes, declare the five candidates who receive the largest

cumulative vote totals elected, and submit the results before

December 31 to the governing body of each taxing unit in the

district and to the candidates. For purposes of determining the

number of votes received by the candidates, the candidate

receiving the most votes of the conservation and reclamation

districts is considered to have received all of the votes cast by

conservation and reclamation districts and the other candidates

are considered not to have received any votes of the conservation

and reclamation districts. The chief appraiser shall resolve a

tie vote by any method of chance.

(l) If a vacancy occurs on the board of directors other than a

vacancy in the position held by a county assessor-collector

serving as a nonvoting director, each taxing unit that is

entitled to vote by this section may nominate by resolution

adopted by its governing body a candidate to fill the vacancy.

The unit shall submit the name of its nominee to the chief

appraiser within 45 days after notification from the board of

directors of the existence of the vacancy, and the chief

appraiser shall prepare and deliver to the board of directors

within the next five days a list of the nominees. The board of

directors shall elect by majority vote of its members one of the

nominees to fill the vacancy.

(m) Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(4),

eff. January 1, 2008.

Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,

1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13,

Sec. 15, 167(a), eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch.

59, Sec. 1, eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 270,

Sec. 1, eff. Aug. 31, 1987; Acts 1989, 71st Leg., ch. 1123, Sec.

2, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, Sec. 15, eff.

Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 371, Sec. 1, eff. Sept.

1, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.06, eff. May 31,

1993; Acts 1997, 75th Leg., ch. 165, Sec. 6.73, eff. Sept. 1,

1997; Acts 1997, 75th Leg., ch. 1039, Sec. 2, eff. Jan. 1, 1998;

Acts 1999, 76th Leg., ch. 705, Sec. 1, eff. Jan. 1, 2000; Acts

2003, 78th Leg., ch. 629, Sec. 1, eff. June 20, 2003.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

648, Sec. 5(4), eff. January 1, 2008.

Sec. 6.031. CHANGES IN BOARD MEMBERSHIP OR SELECTION. (a) The

board of directors of an appraisal district, by resolution

adopted and delivered to each taxing unit participating in the

district before August 15, may increase the number of members on

the board of directors of the district to not more than 13,

change the method or procedure for appointing the members, or

both, unless the governing body of a taxing unit that is entitled

to vote on the appointment of board members adopts a resolution

opposing the change, and files it with the board of directors

before September 1. If a change is rejected, the board shall

notify, in writing, each taxing unit participating in the

district before September 15.

(b) The taxing units participating in an appraisal district may

increase the number of members on the board of directors of the

district to not more than 13, change the method or procedure for

appointing the members, or both, if the governing bodies of

three-fourths of the taxing units that are entitled to vote on

the appointment of board members adopt resolutions providing for

the change. However, a change under this subsection is not valid

if it reduces the voting entitlement of one or more taxing units

that do not adopt a resolution proposing it to less than a

majority of the voting entitlement under Section 6.03 of this

code or if it reduces the voting entitlement of any taxing unit

that does not adopt a resolution proposing it to less than 50

percent of its voting entitlement under Section 6.03 of this code

and if that taxing unit's allocation of the budget is not reduced

to the same proportional percentage amount, or if it expands the

types of taxing units that are entitled to vote on appointment of

board members.

filed with the chief appraiser of the appraisal district after

June 30 and before October 1 of a year in which board members are

appointed or the resolution is ineffective.

(d) Before October 5 of each year in which board members are

appointed, the chief appraiser shall determine whether a

sufficient number of eligible taxing units have filed valid

resolutions proposing a change for the change to take effect. The

chief appraiser shall notify each taxing unit participating in

the district of each change that is adopted before October 10.

(e) A change in membership or selection made as provided by this

section remains in effect until changed in a manner provided by

this section or rescinded by resolution of a majority of the

governing bodies that are entitled to vote on appointment of

board members under Section 6.03 of this code.

(f) A provision of Section 6.03 of this code that is subject to

change under this section but is not expressly changed by

resolution of a sufficient number of eligible taxing units

remains in effect.

(g) For purposes of this section, the conservation and

reclamation districts in an appraisal district are considered to

be entitled to vote on the appointment of appraisal district

directors if:

(1) a conservation and reclamation district has filed a request

to the chief appraiser to nominate and vote on directors in the

current year as provided by Section 6.03(c); or

(2) conservation and reclamation districts were entitled to vote

on the appointment of directors in the appraisal district in the

most recent year in which directors were appointed under Section

6.03.

Added by Acts 1981, 67th Leg., 1st C.S., p. 121, ch. 13, Sec. 16,

eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec.

2, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 1123, Sec. 3,

eff. Jan. 1, 1990.

Sec. 6.033. RECALL OF DIRECTOR. (a) The governing body of a

taxing unit may call for the recall of a member of the board of

directors of an appraisal district appointed under Section 6.03

of this code for whom the unit cast any of its votes in the

appointment of the board. The call must be in the form of a

resolution, be filed with the chief appraiser of the appraisal

district, and state that the unit is calling for the recall of

the member. If a resolution calling for the recall of a board

member is filed under this subsection, the chief appraiser, not

later than the 10th day after the date of filing, shall deliver a

written notice of the filing of the resolution and the date of

its filing to the presiding officer of the governing body of each

taxing unit entitled to vote in the appointment of board members.

(b) On or before the 30th day after the date on which a

resolution calling for the recall of a member of the board is

filed, the governing body of a taxing unit that cast any of its

votes in the appointment of the board for that member may vote to

recall the member by resolution submitted to the chief appraiser.

Each taxing unit is entitled to the same number of votes in the

recall as it cast for that member in the appointment of the

board. The governing body of the taxing unit calling for the

recall may cast its votes in favor of the recall in the same

resolution in which it called for the recall.

this section for voting in favor of the recall, the chief

appraiser shall count the votes cast in favor of the recall. If

the number of votes in favor of the recall equals or exceeds a

majority of the votes cast for the member in the appointment of

the board, the member is recalled and ceases to be a member of

the board. The chief appraiser shall immediately notify in

writing the presiding officer of the appraisal district board of

directors and of the governing body of each taxing unit that

voted in the recall election of the outcome of the recall

election. If the presiding officer of the appraisal district

board of directors is the member whose recall was voted on, the

chief appraiser shall also notify the secretary of the appraisal

district board of directors of the outcome of the recall

election.

(d) If a vacancy occurs on the board of directors after the

recall of a member of the board under this section, the taxing

units that were entitled to vote in the recall election shall

appoint a new board member. Each taxing unit is entitled to the

same number of votes as it originally cast to appoint the

recalled board member. Each taxing unit entitled to vote may

nominate one candidate by resolution adopted by its governing

body. The presiding officer of the governing body of the unit

shall submit the name of the unit's nominee to the chief

appraiser on or before the 30th day after the date it receives

notification from the chief appraiser of the result of the recall

election. On or before the 15th day after the last day provided

for a nomination to be submitted, the chief appraiser shall

prepare a ballot, listing the candidates nominated alphabetically

according to each candidate's surname, and shall deliver a copy

of the ballot to the presiding officer of the governing body of

each taxing unit that is entitled to vote. On or before the 15th

day after the date on which a taxing unit's ballot is delivered,

the governing body of the taxing unit shall determine its vote by

resolution and submit it to the chief appraiser. On or before the

15th day after the last day on which a taxing unit may vote, the

chief appraiser shall count the votes, declare the candidate who

received the largest vote total appointed, and submit the results

to the presiding officer of the governing body of the appraisal

district and of each taxing unit in the district and to the

candidates. The chief appraiser shall resolve a tie vote by any

method of chance.

(e) If the board of directors of an appraisal district is

appointed by a method or procedure adopted under Section 6.031 of

this code, the governing bodies of the taxing units that voted

for or otherwise participated in the appointment of a member of

the board may recall that member and appoint a new member to the

vacancy by any method adopted by resolution of a majority of

those governing bodies. If the appointment was by election, the

method of recall and of appointing a new member to the vacancy is

not valid unless it provides that each taxing unit is entitled to

the same number of votes in the recall and in the appointment to

fill the vacancy as it originally cast for the member being

recalled.

Added by Acts 1985, 69th Leg., ch. 273, Sec. 1, eff. Aug. 26,

1985. Redesignated from Sec. 6.032 and amended by Acts 1987, 70th

Leg., ch. 59, Sec. 5, eff. Sept. 1, 1987.

Sec. 6.034. OPTIONAL STAGGERED TERMS FOR BOARD OF DIRECTORS.

(a) The taxing units participating in an appraisal district may

provide that the terms of the appointed members of the board of

directors be staggered if the governing bodies of at least

three-fourths of the taxing units that are entitled to vote on

the appointment of board members adopt resolutions providing for

the staggered terms. A change to staggered terms may be adopted

only if the method or procedure for appointing board members is

changed under Section 6.031 of this code to eliminate or have the

effect of eliminating cumulative voting for board members as

provided by Section 6.03 of this code. A change to staggered

terms may be proposed concurrently with a change that eliminates

or has the effect of eliminating cumulative voting.

(b) An official copy of a resolution providing for staggered

terms adopted by the governing body of a taxing unit must be

filed with the chief appraiser of the appraisal district after

June 30 and before October 1 of a year in which board members are

to be appointed, or the resolution is ineffective.

be appointed, the chief appraiser shall determine whether a

sufficient number of taxing units have filed valid resolutions

proposing a change to staggered terms for the change to take

effect. Before October 10 the chief appraiser shall notify each

taxing unit participating in the district of a change that is

adopted under this section.

(d) A change to staggered terms made under this section becomes

effective beginning on January 1 of the next even-numbered year

after the chief appraiser determines that the change has been

adopted. The entire board of directors shall be appointed for

that year without regard to the staggered terms. At the earliest

practical date after January 1 of that year, the board shall

determine by lot which of its members shall serve one-year terms

and which shall serve two-year terms in order to implement the

staggered terms. If the board consists of an even number of board

members, one-half of the members must be designated to serve

one-year terms and one-half shall be designated to serve two-year

terms. If the board consists of an odd number of board members,

the number of members designated to serve two-year terms must

exceed by one the number of members designated to serve one-year

terms.

(e) After the staggered terms have been implemented as provided

by Subsection (d) of this section, the appraisal district shall

appoint annually for terms to begin on January 1 of each year a

number of board members equal to the number of board members

whose terms expire on that January 1, unless a change in the

total number of board members is adopted under Section 6.031 of

this code to take effect on that January 1.

(f) If a change in the number of directors is adopted under

Section 6.031 of this code in an appraisal district that has

adopted staggered terms for board members, the change must

specify how many members' terms are to begin in even-numbered

years and how many members' terms are to begin in odd-numbered

years. The change may not provide that the number of members

whose terms are to begin in even-numbered years differs by more

than one from the number of members whose terms are to begin in

odd-numbered years.

(g) A change to staggered terms made as provided by this section

may be rescinded by resolution of a majority of the governing

bodies that are entitled to vote on appointment of board members

under Section 6.03 of this code. To be effective, a resolution

providing for the rescission must be adopted by the governing

body and filed with the chief appraiser after June 30 and before

October 1 of an odd-numbered year. If the required number of

resolutions are filed during that period, the chief appraiser

shall notify each taxing unit participating in the district that

the rescission is adopted. If the rescission is adopted, the

terms of all members of the board serving at the time of the

adoption expire on January 1 of the even-numbered year following

the adoption, including terms of members who will have served

only one year of a two-year term on that date. The entire board

of directors shall be appointed for two-year terms beginning on

that date.

(h) If an appraisal district that has adopted staggered terms

adopts or rescinds a change in the method or procedure for

appointing board members and the change or rescission results in

a method of appointing board members by cumulative voting, the

change or rescission has the same effect as a rescission of the

change to staggered terms made under Subsection (g) of this

section.

(i) If a vacancy occurs on the board of directors of an

appraisal district that has adopted staggered terms for board

members, the vacancy shall be filled by appointment by resolution

of the governing body of the taxing unit that nominated the

person whose departure from the board caused the vacancy, and the

procedure for filling a vacancy provided by Section 6.03 of this

code does not apply in that event.

Added by Acts 1985, 69th Leg., ch. 601, Sec. 1, eff. June 14,

1985. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 4, eff. Sept.

1, 1987. Renumbered from Sec. 6.032 by Acts 1987, 70th Leg., ch.

167, Sec. 5.01(a)(51), eff. Sept. 1, 1987. Amended by Acts 1997,

75th Leg., ch. 1039, Sec. 3, eff. Jan. 1, 1998.

Sec. 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD

MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES. (a) An

individual is ineligible to serve on an appraisal district board

of directors and is disqualified from employment as chief

appraiser if the individual:

(1) is related within the second degree by consanguinity or

affinity, as determined under Chapter 573, Government Code, to an

individual who is engaged in the business of appraising property

for compensation for use in proceedings under this title or of

representing property owners for compensation in proceedings

under this title in the appraisal district; or

(2) owns property on which delinquent taxes have been owed to a

taxing unit for more than 60 days after the date the individual

knew or should have known of the delinquency unless:

(A) the delinquent taxes and any penalties and interest are

being paid under an installment payment agreement under Section

33.02; or

(B) a suit to collect the delinquent taxes is deferred or abated

under Section 33.06 or 33.065.

(b) A member of an appraisal district board of directors or a

chief appraiser commits an offense if the board member continues

to hold office or the chief appraiser remains employed knowing

that an individual related within the second degree by

consanguinity or affinity, as determined under Chapter 573,

Government Code, to the board member or chief appraiser is

engaged in the business of appraising property for compensation

for use in proceedings under this title or of representing

property owners for compensation in proceedings under this title

in the appraisal district in which the member serves or the chief

appraiser is employed. An offense under this subsection is a

Class B misdemeanor.

refers a person, whether gratuitously or for compensation, to

another person for the purpose of obtaining an appraisal of

property, whether or not the appraisal is for ad valorem tax

purposes. An offense under this subsection is a Class B

misdemeanor.

(d) An appraisal performed by a chief appraiser in a private

capacity or by an individual related within the second degree by

consanguinity or affinity, as determined under Chapter 573,

Government Code, to the chief appraiser may not be used as

evidence in a protest or challenge under Chapter 41 or an appeal

under Chapter 42 concerning property that is taxable in the

appraisal district in which the chief appraiser is employed.

Added by Acts 1989, 71st Leg., ch. 796, Sec. 4, eff. Sept. 1,

1989. Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 43, eff.

Aug. 26, 1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff.

Sept. 1, 1995; Acts 2001, 77th Leg., ch. 1430, Sec. 1, eff. Sept.

1, 2001.

Sec. 6.036. INTEREST IN CERTAIN CONTRACTS PROHIBITED. (a) An

individual is not eligible to be appointed to or to serve on the

board of directors of an appraisal district if the individual or

a business entity in which the individual has a substantial

interest is a party to a contract with:

(1) the appraisal district; or

(2) a taxing unit that participates in the appraisal district,

if the contract relates to the performance of an activity

governed by this title.

(b) An appraisal district may not enter into a contract with a

member of the board of directors of the appraisal district or

with a business entity in which a member of the board has a

substantial interest.

performance of an activity governed by this title with a member

of the board of directors of an appraisal district in which the

taxing unit participates or with a business entity in which a

member of the board has a substantial interest.

(d) For purposes of this section, an individual has a

substantial interest in a business entity if:

(1) the combined ownership of the individual and the

individual's spouse is at least 10 percent of the voting stock or

shares of the business entity; or

(2) the individual or the individual's spouse is a partner,

limited partner, or officer of the business entity.

(e) In this section, "business entity" means a sole

proprietorship, partnership, firm, corporation, holding company,

joint-stock company, receivership, trust, or other entity

recognized by law.

(f) This section does not limit the application of any other

law, including the common law relating to conflicts of interest,

to an appraisal district director.

Added by Acts 1989, 71st Leg., ch. 796, Sec. 5, eff. Sept. 1,

1989.

Sec. 6.037. PARTICIPATION OF CONSERVATION AND RECLAMATION

DISTRICTS IN APPRAISAL DISTRICT MATTERS. In this title, a

reference to the taxing units entitled to vote on the appointment

of appraisal district board members includes the conservation and

reclamation districts participating in the appraisal district,

without regard to whether the conservation and reclamation

districts are currently entitled to do so under Section 6.03(c).

In a provision of this title other than Section 6.03 or 6.031

that grants authority to a majority or other number of the taxing

units entitled to vote on the appointment of appraisal district

directors, including the disapproval of the appraisal district

budget under Section 6.06 and the disapproval of appraisal

district board actions under Section 6.10, the conservation and

reclamation districts participating in the appraisal district are

given the vote or authority of one taxing unit. That vote or

authority is considered exercised only if a majority of the

conservation and reclamation districts take the same action to

exercise that vote or authority. Otherwise, the conservation and

reclamation districts are treated in the same manner as a single

taxing unit that is entitled to act but does not take any action

on the matter.

Added by Acts 1989, 71st Leg., ch. 1123, Sec. 4, eff. Jan. 1,

1990. Renumbered from Sec. 6.035 by Acts 1990, 71st Leg., 6th

C.S., ch. 12, Sec. 2(28), eff. Sept. 6, 1990.

Sec. 6.04. ORGANIZATION, MEETINGS, AND COMPENSATION. (a) A

majority of the appraisal district board of directors constitutes

a quorum. At its first meeting each calendar year, the board

shall elect from its members a chairman and a secretary.

(b) The board may meet at any time at the call of the chairman

or as provided by board rule, but may not meet less often than

once each calendar quarter.

service on the board but are entitled to reimbursement for actual

and necessary expenses incurred in the performance of their

duties as provided by the budget adopted by the board.

(d) The board shall develop and implement policies that provide

the public with reasonable opportunity to appear before the board

to speak on any issue under the jurisdiction of the board.

Reasonable time shall be provided during each board meeting for

public comment on appraisal district and appraisal review board

policies and procedures, and a report from the taxpayer liaison

officer if one is required by Section 6.052.

(e) The board shall prepare and maintain a written plan that

describes how a person who does not speak English or who has a

physical, mental, or developmental disability may be provided

reasonable access to the board.

(f) The board shall prepare information of public interest

describing the functions of the board and the board's procedures

by which complaints are filed with and resolved by the board. The

board shall make the information available to the public and the

appropriate taxing jurisdictions.

(g) If a written complaint is filed with the board that the

board has authority to resolve, the board, at least quarterly and

until final disposition of the complaint, shall notify the

parties to the complaint of the status of the complaint unless

notice would jeopardize an undercover investigation.

Acts 1979, 66th Leg., p. 2225, ch. 841, Sec. 1, eff. Jan. 1,

1980. Amended by Acts 1983, 68th Leg., p. 1160, ch. 262, Sec. 1,

eff. Aug. 29, 1983; Acts 1989, 71st Leg., ch. 796, Sec. 6, eff.

Sept. 1, 1989.

Sec. 6.05. APPRAISAL OFFICE. (a) Except as authorized by

Subsection (b) of this section, each appraisal district shall

establish an appraisal office. The appraisal office must be

located in the county for which the district is established. An

appraisal district may establish branch appraisal offices outside

the county for which the district is established.

(b) The board of directors of an appraisal district may contract

with an appraisal office in another district or with a taxing

unit in the district to perform the duties of the appraisal

office for the district.

appraisal office. The chief appraiser is appointed by and serves

at the pleasure of the appraisal district board of directors. If

a taxing unit performs the duties of the appraisal office

pursuant to a contract, the assessor for the unit is the chief

appraiser.

(d) The chief appraiser is entitled to compensation as provided

by the budget adopted by the board of directors. The chief

appraiser's compensation may not be directly or indirectly linked

to an increase in the total market, appraised, or taxable value

of property in the appraisal district. The chief appraiser may

employ and compensate professional, clerical, and other personnel

as provided by the budget.

(e) The chief appraiser may delegate authority to his employees.

(f) The chief appraiser may not employ any individual related to

a member of the board of directors within the second degree by

affinity or within the third degree by consanguinity, as

determined under Chapter 573, Government Code. A person commits

an offense if the person intentionally or knowingly violates this

subsection. An offense under this subsection is a misdemeanor

punishable by a fine of not less than $100 or more than $1,000.

(g) The chief appraiser is an officer of the appraisal district

for purposes of the nepotism law, Chapter 573, Government Code.

An appraisal district may not employ or contract with an

individual or the spouse of an individual who is related to the

chief appraiser within the first degree by consanguinity or

affinity, as determined under Chapter 573, Government Code.

(h) The board of directors of an appraisal district by

resolution may prescribe that specified actions of the chief

appraiser relating to the finances or administration of the

appraisal district are subject to the approval of the board.

(i) To ensure adherence with generally accepted appraisal

practices, the board of directors of an appraisal district shall

develop biennially a written plan for the periodic reappraisal of

all property within the boundaries of the district according to

the requirements of Section 25.18 and shall hold a public hearing

to consider the proposed plan. Not later than the 10th day

before the date of the hearing, the secretary of the board shall

deliver to the presiding officer of the governing body of each

taxing unit participating in the district a written notice of the

date, time, and place for the hearing. Not later than September

15 of each even-numbered year, the board shall complete its

hearings, make any amendments, and by resolution finally approve

the plan. Copies of the approved plan shall be distributed to

the presiding officer of the governing body of each taxing unit

participating in the district and to the comptroller within 60

days of the approval date.

Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1,

1980. Amended by Acts 1987, 70th Leg., ch. 55, Sec. 1, eff. Jan.

1, 1988; Acts 1989, 71st Leg., ch. 384, Sec. 15, eff. Sept. 1,

1989; Acts 1989, 71st Leg., ch. 796, Sec. 7, eff. Sept. 1, 1989;

Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(29), eff. Sept. 6,

1990; Acts 1991, 72nd Leg., ch. 561, Sec. 44, eff. Aug. 26, 1991;

Acts 1995, 74th Leg., ch. 76, Sec. 5.95(25), (27), eff. Sept. 1,

1995.

Amended by:

Acts 2005, 79th Leg., Ch.

412, Sec. 5, eff. September 1, 2005.

Acts 2007, 80th Leg., R.S., Ch.

205, Sec. 1, eff. May 25, 2007.

Sec. 6.051. OWNERSHIP OR LEASE OF REAL PROPERTY. (a) The board

of directors of an appraisal district may purchase or lease real

property and may construct improvements as necessary to establish

and operate the appraisal office or a branch appraisal office.

(b) The acquisition or conveyance of real property or the

construction or renovation of a building or other improvement by

an appraisal district must be approved by the governing bodies of

three-fourths of the taxing units entitled to vote on the

appointment of board members. The board of directors by

resolution may propose a property transaction or other action for

which this subsection requires approval of the taxing units. The

chief appraiser shall notify the presiding officer of each

governing body entitled to vote on the approval of the proposal

by delivering a copy of the board's resolution, together with

information showing the costs of other available alternatives to

the proposal. On or before the 30th day after the date the

presiding officer receives notice of the proposal, the governing

body of a taxing unit by resolution may approve or disapprove the

proposal. If a governing body fails to act on or before that 30th

day or fails to file its resolution with the chief appraiser on

or before the 10th day after that 30th day, the proposal is

treated as if it were disapproved by the governing body.

district, and the proceeds shall be credited to each taxing unit

that participates in the district in proportion to the unit's

allocation of the appraisal district budget in the year in which

the transaction occurs. A conveyance must be approved as provided

by Subsection (b) of this section, and any proceeds shall be

apportioned by an amendment to the annual budget made as provided

by Subsection (c) of Section 6.06 of this code.

(d) An acquisition of real property by an appraisal district

before January 1, 1988, may be validated before March 1, 1988, in

the manner provided by Subsection (b) of this section for the

acquisition of real property.

Added by Acts 1987, 70th Leg., ch. 55, Sec. 2, eff. Jan. 1, 1988.

Sec. 6.052. TAXPAYER LIAISON OFFICER. (a) The board of

directors for an appraisal district created for a county with a

population of more than 125,000 shall appoint a taxpayer liaison

officer who shall serve at the pleasure of the board. The

taxpayer liaison officer shall administer the public access

functions required by Sections 6.04(d), (e), and (f), and is

responsible for resolving disputes not involving matters that may

be protested under Section 41.41.

(b) The taxpayer liaison officer may provide information and

materials designed to assist property owners in understanding the

appraisal process, protest procedures, and related matters.

each meeting on the status of all complaints filed with the board

under Section 6.04(g).

(d) The taxpayer liaison officer is entitled to compensation as

provided by the budget adopted by the board of directors.

(e) The chief appraiser or any other person who performs

appraisal services for the appraisal district for compensation is

not eligible to be the taxpayer liaison officer for the appraisal

district.

Added by Acts 1989, 71st Leg., ch. 796, Sec. 8, eff. Jan. 1,

1990. Amended by Acts 1991, 72nd Leg., ch. 371, Sec. 2, eff.

Sept. 1, 1991.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

1086, Sec. 1, eff. September 1, 2007.

Sec. 6.053. ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES. The

chief appraiser shall, if requested by the emergency management

authorities of a federal, state, or local government agency,

provide information and assistance pertinent to disaster

mitigation or recovery, including assisting in the estimation of

damage from an actual or potential disaster event.

Added by Acts 2009, 81st Leg., R.S., Ch.

844, Sec. 1, eff. June 19, 2009.

Sec. 6.06. APPRAISAL DISTRICT BUDGET AND FINANCING. (a) Each

year the chief appraiser shall prepare a proposed budget for the

operations of the district for the following tax year and shall

submit copies to each taxing unit participating in the district

and to the district board of directors before June 15. He shall

include in the budget a list showing each proposed position, the

proposed salary for the position, all benefits proposed for the

position, each proposed capital expenditure, and an estimate of

the amount of the budget that will be allocated to each taxing

unit. Each taxing unit entitled to vote on the appointment of

board members shall maintain a copy of the proposed budget for

public inspection at its principal administrative office.

(b) The board of directors shall hold a public hearing to

consider the budget. The secretary of the board shall deliver to

the presiding officer of the governing body of each taxing unit

participating in the district not later than the 10th day before

the date of the hearing a written notice of the date, time, and

place fixed for the hearing. The board shall complete its

hearings, make any amendments to the proposed budget it desires,

and finally approve a budget before September 15. If governing

bodies of a majority of the taxing units entitled to vote on the

appointment of board members adopt resolutions disapproving a

budget and file them with the secretary of the board within 30

days after its adoption, the budget does not take effect, and the

board shall adopt a new budget within 30 days of the disapproval.

secretary of the board must deliver a written copy of a proposed

amendment to the presiding officer of the governing body of each

taxing unit participating in the district not later than the 30th

day before the date the board acts on it.

(d) Each taxing unit participating in the district is allocated

a portion of the amount of the budget equal to the proportion

that the total dollar amount of property taxes imposed in the

district by the unit for the tax year in which the budget

proposal is prepared bears to the sum of the total dollar amount

of property taxes imposed in the district by each participating

unit for that year. If a taxing unit participates in two or more

districts, only the taxes imposed in a district are used to

calculate the unit's cost allocations in that district. If the

number of real property parcels in a taxing unit is less than 5

percent of the total number of real property parcels in the

district and the taxing unit imposes in excess of 25 percent of

the total amount of the property taxes imposed in the district by

all of the participating taxing units for a year, the unit's

allocation may not exceed a percentage of the appraisal

district's budget equal to three times the unit's percentage of

the total number of real property parcels appraised by the

district.

(e) Unless the governing body of a unit and the chief appraiser

agree to a different method of payment, each taxing unit shall

pay its allocation in four equal payments to be made at the end

of each calendar quarter, and the first payment shall be made

before January 1 of the year in which the budget takes effect. A

payment is delinquent if not paid on the date it is due. A

delinquent payment incurs a penalty of 5 percent of the amount of

the payment and accrues interest at an annual rate of 10 percent.

If the budget is amended, any change in the amount of a unit's

allocation is apportioned among the payments remaining.

(f) Payments shall be made to a depository designated by the

district board of directors. The district's funds may be

disbursed only by a written check, draft, or order signed by the

chairman and secretary of the board or, if authorized by

resolution of the board, by the chief appraiser.

(g) If a taxing unit decides not to impose taxes for any tax

year, the unit is not liable for any of the costs of operating

the district in that year, and those costs are allocated among

the other taxing units as if that unit had not imposed taxes in

the year used to calculate allocations. However, if that unit has

made any payments, it is not entitled to a refund.

(h) If a newly formed taxing unit or a taxing unit that did not

impose taxes in the preceding year imposes taxes in any tax year,

that unit is allocated a portion of the amount budgeted to

operate the district as if it had imposed taxes in the preceding

year, except that the amount of taxes the unit imposes in the

current year is used to calculate its allocation. Before the

amount of taxes to be imposed for the current year is known, the

allocation may be based on an estimate to which the district

board of directors and the governing body of the unit agree, and

the payments made after that amount is known shall be adjusted to

reflect the amount imposed. The payments of a newly formed taxing

unit that has no source of funds are postponed until the unit has

received adequate tax or other revenues.

(i) The fiscal year of an appraisal district is the calendar

year unless the governing bodies of three-fourths of the taxing

units entitled to vote on the appointment of board members adopt

resolutions proposing a different fiscal year and file them with

the secretary of the board not more than 12 and not less than

eight months before the first day of the fiscal year proposed by

the resolutions. If the fiscal year of an appraisal district is

changed under this subsection, the chief appraiser shall prepare

a proposed budget for the fiscal year as provided by Subsection

(a) of this section before the 15th day of the seventh month

preceding the first day of the fiscal year established by the

change, and the board of directors shall adopt a budget for the

fiscal year as provided by Subsection (b) of this section before

the 15th day of the fourth month preceding the first day of the

fiscal year established by the change. Unless the appraisal

district adopts a different method of allocation under Section

6.061 of this code, the allocation of the budget to each taxing

unit shall be calculated as provided by Subsection (d) of this

section using the amount of property taxes imposed by each

participating taxing unit in the most recent tax year preceding

the fiscal year established by the change for which the necessary

information is available. Each taxing unit shall pay its

allocation as provided by Subsection (e) of this section, except

that the first payment shall be made before the first day of the

fiscal year established by the change and subsequent payments

shall be made quarterly. In the year in which a change in the

fiscal year occurs, the budget that takes effect on January 1 of

that year may be amended as necessary as provided by Subsection

years.

(j) If the total amount of the payments made or due to be made

by the taxing units participating in an appraisal district

exceeds the amount actually spent or obligated to be spent during

the fiscal year for which the payments were made, the chief

appraiser shall credit the excess amount against each taxing

unit's allocated payments for the following year in proportion to

the amount of each unit's budget allocation for the fiscal year

for which the payments were made. If a taxing unit that paid its

allocated amount is not allocated a portion of the district's

budget for the following fiscal year, the chief appraiser shall

refund to the taxing unit its proportionate share of the excess

funds not later than the 150th day after the end of the fiscal

year for which the payments were made.

(k) For good cause shown, the board of directors may waive the

penalty and interest on a delinquent payment under Subsection

(e).

Acts 1979, 66th Leg., p. 2226, ch. 841, Sec. 1, eff. Jan. 1,

1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 122, ch. 13,

Sec. 17, 18, eff. Aug. 14, 1981; Acts 1985, 69th Leg., ch. 311,

Sec. 1, eff. Aug. 26, 1985; Acts 1989, 71st Leg., ch. 796, Sec.

9, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 20, Sec. 16,

eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.07,

eff. May 31, 1993.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

87, Sec. 1, eff. May 14, 2007.

Sec. 6.061. CHANGES IN METHOD OF FINANCING. (a) The board of

directors of an appraisal district, by resolution adopted and

delivered to each taxing unit participating in the district after

June 15 and before August 15, may prescribe a different method of

allocating the costs of operating the district unless the

governing body of any taxing unit that participates in the

district adopts a resolution opposing the different method, and

files it with the board of directors before September 1. If a

board proposal is rejected, the board shall notify, in writing,

each taxing unit participating in the district before September

15.

(b) The taxing units participating in an appraisal district may

adopt a different method of allocating the costs of operating the

district if the governing bodies of three-fourths of the taxing

units that are entitled to vote on the appointment of board

members adopt resolutions providing for the other method.

However, a change under this subsection is not valid if it

requires any taxing unit to pay a greater proportion of the

appraisal district's costs than the unit would pay under Section

6.06 of this code without the consent of the governing body of

that unit.

filed with the chief appraiser of the appraisal district after

April 30 and before May 15 or the resolution is ineffective.

(d) Before May 20, the chief appraiser shall determine whether a

sufficient number of eligible taxing units have filed valid

resolutions proposing a change in the allocation of district

costs for the change to take effect. Before May 25, the chief

appraiser shall notify each taxing unit participating in the

district of each change that is adopted.

(e) A change in allocation of district costs made as provided by

this section remains in effect until changed in a manner provided

by this section or rescinded by resolution of a majority of the

governing bodies that are entitled to vote on appointment of

board members under Section 6.03 of this code.

(f) Repealed by Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2),

eff. May 31, 1993.

Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, Sec. 19,

eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec.

3, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, Sec. 17,

eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2),

eff. May 31, 1993.

Sec. 6.062. PUBLICATION OF BUDGET. (a) Not later than the 10th

day before the date of the public hearing at which the board of

directors considers the appraisal district budget, the chief

appraiser shall give notice of the public hearing by publishing

the notice in a newspaper having general circulation in the

county for which the appraisal district is established. The

notice may not be smaller than one-quarter page of a

standard-size or tabloid-size newspaper and may not be published

in the part of the paper in which legal notices and classified

advertisements appear.

(b) The notice must set out the time, date, and place of the

public hearing and must set out a summary of the proposed budget.

The summary must set out as separate items:

(1) the total amount of the proposed budget;

(2) the amount of increase proposed from the budget adopted for

the current year; and

(3) the number of employees compensated under the current budget

and the number of employees to be compensated under the proposed

budget.

supported solely by payments from the local taxing units served

by the appraisal district. The notice must also contain the

following statement: "If approved by the appraisal district board

of directors at the public hearing, this proposed budget will

take effect automatically unless disapproved by the governing

bodies of the county, school districts, cities, and towns served

by the appraisal district. A copy of the proposed budget is

available for public inspection in the office of each of those

governing bodies."

Added by Acts 1989, 71st Leg., ch. 796, Sec. 10, eff. Sept. 1,

1989.

Sec. 6.063. FINANCIAL AUDIT. (a) At least once each year, the

board of directors of an appraisal district shall have prepared

an audit of its affairs by an independent certified public

accountant or a firm of independent certified public accountants.

(b) The report of the audit is a public record. A copy of the

report shall be delivered to the presiding officer of the

governing body of each taxing unit eligible to vote on the

appointment of district directors, and a reasonable number of

copies shall be available for inspection at the appraisal office.

Added by Acts 1987, 70th Leg., ch. 860, Sec. 2, eff. Sept. 1,

1987.

Sec. 6.07. TAXING UNIT BOUNDARIES. If a new taxing unit is

formed or an existing taxing unit's boundaries are altered, the

unit shall notify the appraisal office of the new boundaries

within 30 days after the date the unit is formed or its

boundaries are altered.

Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1,

1980.

Sec. 6.08. NOTICE OF OPTIONAL EXEMPTIONS. If a taxing unit

adopts, amends, or repeals an exemption that the unit by law has

the option to adopt or not, the taxing unit shall notify the

appraisal office of its action and of the terms of the exemption

within 30 days after the date of its action.

Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1,

1980.

Sec. 6.09. DESIGNATION OF DISTRICT DEPOSITORY. (a) The

appraisal district depository must be a banking corporation

incorporated under the laws of this state or the United States or

a savings and loan association in this state whose deposits are

insured by the Federal Savings and Loan Insurance Corporation.

(b) The appraisal district board of directors shall designate as

the district depository the financial institution or institutions

that offer the most favorable terms and conditions for the

handling of the district's funds.

for the district. The depository when designated shall serve for

a term of two years and until its successor is designated and has

qualified. The board and the depository may agree to extend a

depository contract for one additional two-year period.

(d) To the extent that funds in the depository are not insured

by the Federal Deposit Insurance Corporation or the Federal

Savings and Loan Insurance Corporation, they shall be secured in

the manner provided by law for the security of funds of counties.

Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 20,

eff. Aug. 14, 1981. Amended by Acts 2003, 78th Leg., ch. 906,

Sec. 1, eff. June 20, 2003.

Sec. 6.10. DISAPPROVAL OF BOARD ACTIONS. If the governing

bodies of a majority of the taxing units entitled to vote on the

appointment of board members adopt resolutions disapproving an

action, other than adoption of the budget, by the appraisal

district board of directors and file them with the secretary of

the board within 15 days after the action is taken, the action is

revoked effective the day after the day on which the required

number of resolutions is filed.

Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 21,

eff. Aug. 14, 1981.

Sec. 6.11. PURCHASING AND CONTRACTING AUTHORITY. (a) An

appraisal district is subject to the same requirements and has

the same purchasing and contracting authority as a municipality

under Chapter 252, Local Government Code.

(b) For purposes of this section, all the provisions of Chapter

252, Local Government Code, applicable to a municipality or to

purchases and contracts by a municipality apply to an appraisal

district and to purchases and contracts by an appraisal district

to the extent they can be made applicable, and all references to

the municipality in that chapter mean the appraisal district. For

purposes of applying Section 252.061, Local Government Code, to

an appraisal district, any resident of the appraisal district may

seek an injunction under that section. Sections 252.062 and

252.063, Local Government Code, apply to an officer or employee

of an appraisal district in the same manner those sections apply

to a municipal officer or employee.

Added by Acts 1981, 67th Leg., 1st C.S., p. 124, ch. 13, Sec. 21,

eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 149,

Sec. 42, eff. Sept. 1, 1987; Acts 1993, 73rd Leg., ch. 757, Sec.

21, eff. Sept. 1, 1993; Acts 2003, 78th Leg., ch. 152, Sec. 1,

eff. July 1, 2003.

Sec. 6.12. AGRICULTURAL APPRAISAL ADVISORY BOARD. (a) The

chief appraiser of each appraisal district shall appoint, with

the advice and consent of the board of directors, an agricultural

advisory board composed of three or more members as determined by

the board.

(b) One of the agricultural advisory board members must be a

representative of the county agricultural stabilization and

conservation service, and the remainder of the members must be

landowners of the district whose land qualifies for appraisal

under Subchapter C, D, E, or H, Chapter 23, and who have been

residents of the district for at least five years.

In making the initial app

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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