CAIB(LEGAL) - AD VALOREM TAXES: APPRAISAL DISTRICT

Participation

Appraisal District Board of Directors

Eligibility

Tax Code 6.03(a)

Restrictions

Nepotism

Is related 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 under the Tax Code or of representing property owners for compensation in proceedings relating to property taxes in the appraisal district.

Delinquent Taxes

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: the delinquent taxes and any penalties and interest are being paid under an installment payment agreement under Tax Code 33.02; or a suit to collect the delinquent taxes is deferred or abated under Tax Code 33.06 or 33.065.

Is related 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.

Involvement with Past Appraisals

Tax Code 6.035(a)–(a-1)

Conflict of Interest

The appraisal district.

A taxing unit that participates in the appraisal district, if the contract relates to the performance of an activity governed by the Tax Code.

Tax Code 6.036

Recall

Terms

Appraisal Office

Ownership or Lease of Real Property

Tax Code 6.051(b)

Proceeds

Budget and Financing

Public Posting

Budget Adoption

Tax Code 6.06(b)

Amendments

Allocation

Changes in Method of Financing

Tax Code 6.061(a)–(b)

Disapproval of Appraisal District Board Actions

Appraisal Review Boards

Exception

Prohibition on Contracts

Hill College

CAIB(LEGAL)-LJC

UPDATE 30

DATE ISSUED: 4/2/2015