CCH(LEGAL) - LOCAL REVENUE SOURCES: APPRAISAL DISTRICT

Participation

Appraisal Function

Appraisal District Board of Directors

Eligibility

Tax Code 6.03(a)

Restrictions

Nepotism

Within the second degree by consanguinity or affinity, as determined under Government Code Chapter 573, Subchapter B [see DBE], to an individual who is engaged in the business of appraising property for compensation for use in proceedings relating to property taxes or of representing property owners for compensation in proceedings relating to property taxes in the appraisal district.

Within the third degree by consanguinity or within the second degree by affinity, as determined under Government Code Chapter 573, Subchapter B [see DBE], to a member of the appraisal district's board of directors.

Delinquent Taxes

Tax Code 6.035(a)

Former Property Appraiser or Owner Representative

Conflict of Interest

The appraisal district; or

A taxing unit that participates in the appraisal district, if the contract relates to the performance of an activity relating to property taxes.

Tax Code 6.036

Recall

Terms

Appraisal Office

Ownership or Lease of Real Property

Proceeds

Tax Code 6.051(b)–(c)

Budget and Financing

Public Posting

Budget Adoption

Amendments

Allocation

Tax Code 6.06(a)–(d)

Changes in Method of Financing

Tax Code 6.061(a)–(b)

Disapproval of Appraisal District Board Actions

Appraisal Review Board

Tax Code 6.41, .412–.413

Exception

Prohibition on Contracts

Auxiliary Appraisal Review Board Members

Attend meetings of the appraisal review board but may not vote in a determination made by the board or serve as chairman or secretary of the board. An auxiliary board member is not included in determining what constitutes a quorum of the board or whether a quorum is present at any meeting of the board.

Hear taxpayer protests before the appraisal review board. If one or more auxiliary board members sit on a panel established under Tax Code 41.45 to conduct a protest hearing, the number of regular appraisal review board members required to constitute the panel is reduced by the number of auxiliary board members sitting. An auxiliary board member sitting on a panel is considered a regular board member for all purposes related to the conduct of the hearing.

Make a recommendation to the appraisal review board regarding a protest heard by the member but is not entitled to vote on the determination of the protest by the board.

Tax Code 6.414(c), (d), (e)

Pasadena ISD

CCH(LEGAL)-P

UPDATE 98

DATE ISSUED: 11/21/2013