CAID(LEGAL) - AD VALOREM TAXES: APPRAISAL DISTRICT

Participation

Appraisal District Board of Directors

Eligibility

Restrictions

Nepotism and Delinquent Taxes

  1. 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; or
  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 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.

Tax Code 6.035(a)

Involvement with Past Appraisals

Conflict of Interest

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

Recall

Terms

Appraisal District Employment Restriction

  1. An officer of a taxing unit that participates in the appraisal district; or
  2. An employee of a taxing unit that participates in the appraisal district.

Appraisal Office

Ownership or Lease of Real Property

Proceeds

Budget and Financing

Public Posting

Budget Adoption

Amendments

Allocation

Changes in Method of Financing

Disapproval of Appraisal District Board Actions

Appraisal Review Boards

Exception

Prohibition on Contracts

Challenge Before Appraisal Review Board

  1. An exclusion of property from the appraisal records;
  2. A grant in whole or in part of a partial exemption;
  3. A determination that land qualifies for appraisal as provided by Tax Code Chapter 23, Subchapter C, D, E, or H; or
  4. Failure to identify the taxing unit as one in which a particular property is taxable.

Weatherford College

CAID(LEGAL)-LJC

UPDATE 38

DATE ISSUED: 5/13/2020