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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 1. PROPERTY TAX CODE |
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Subtitle B. PROPERTY TAX ADMINISTRATION |
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Chapter 6. LOCAL ADMINISTRATION |
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Subchapter C. APPRAISAL REVIEW BOARD |
Sec. 6.412. RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS
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(a) An individual is ineligible to serve on an appraisal review board 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 for which the appraisal review board is established;
(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; or
(3) is related within the third degree by consanguinity or within the second degree by affinity, as determined under Chapter 573, Government Code, to a member of the appraisal district's board of directors.
(b) A member of an appraisal review board commits an offense if the board member continues to hold office knowing that an individual related within the second degree by consanguinity or affinity, as determined under Chapter 573, Government Code, to the board member 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 for which the appraisal review board is established. An offense under this subsection is a Class B misdemeanor.
(c) A person is ineligible to serve on the appraisal review board if the person is a member of the board of directors, an officer, or employee of the appraisal district, an employee of the comptroller, or a member of the governing body, officer, or employee of a taxing unit.
(d) A person is ineligible to serve on the appraisal review board of an appraisal district established for a county having a population of more than 100,000:
(1) if the person:
(A) has served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board; or
(B) is a former member of the board of directors, officer, or employee of the appraisal district; or
(2) if the person served as a member of the governing body or officer of a taxing unit for which the appraisal district appraises property, until the fourth anniversary of the date the person ceased to be a member or officer; or
(3) if the person has ever appeared before the appraisal review board for compensation.
(e) In an appraisal district established for a county having a population of 100,000 or less, a person who has served for all or part of three consecutive terms as a board member or auxiliary board member on the appraisal review board is ineligible to serve on the appraisal review board during a term that begins on the next January 1 following the third of those consecutive terms.
(f) In this section, a reference to an auxiliary board member includes an appraisal review board auxiliary member appointed under Section 6.411, as that law existed before January 1, 2002.