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Texas Statutes (Last Updated: January 4, 2014) |
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OCCUPATIONS CODE |
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Title 7. PRACTICES AND PROFESSIONS RELATED TO REAL PROPERTY AND HOUSING |
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Subtitle B. PROFESSIONS RELATED TO PROPERTY TAXATION |
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Chapter 1152. PROPERTY TAX CONSULTANTS |
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Subchapter E-1. PROHIBITED ACTS |
Sec. 1152.231. GENERAL PROHIBITED ACTS
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(a) A person required to register under this chapter may not serve as a registered senior property tax consultant for more than 10 registered property tax consultants unless each additional tax consultant sponsored or supervised by the registered senior property tax consultant has for the previous six months:
(1) been employed and engaged as a tax consultant on a full-time basis;
(2) performed tax consultant related services as an employee of a property owner; or
(3) performed licensed appraisal services.
(b) Except for protests filed with the approval of a lessee under Section 41.413, Tax Code, a person required to register under this chapter may not file a protest under Chapter 41, Tax Code, without the approval of the property owner.
(c) A person required to register under this chapter may not falsify an agent appointment, exemption application, protest, or other legal document that is filed with or presented to an appraisal district, an appraisal review board, or a taxing unit.
(d) A person required to register under this chapter may not file a motion or protest concerning residential property on behalf of a person whom the registrant does not represent unless the registrant has authorization from:
(1) that person; or
(2) another person, other than the agent or the firm that employs the agent, who is authorized by the person to designate agents under Section 1.111, Tax Code.