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Current as of January 01, 2024 | Updated by Findlaw Staff
(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:
(A) the appraisal district's board of directors; or
(B) the appraisal review board.
(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 with a population of 120,000 or more if the person:
(1) is a former member of the board of directors, former officer, or former employee of the appraisal district;
(2) 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;
(3) appeared before the appraisal review board for compensation during the two-year period preceding the date the person is appointed; or
(4) served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board.
(e) Repealed by Acts 2019, 86th Leg., ch. 944 (S.B. 2), § 91(4).
(f) Repealed by Acts 2013, 83rd Leg., ch. 632 (H.B. 326), § 2.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 6.412. Restrictions on Eligibility of Board Members - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-6-412/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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