Texas Tax Code - Section 6.03. Board Of Directors
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Texas Laws > Tax Code > Texas Tax Code - Section 6.03. Board Of Directors
§ 6.03. BOARD OF DIRECTORS. (a) The appraisal district
is governed by a board of directors. Five directors are appointed
by the taxing units that participate in the district as provided by
this section. If the county assessor-collector is not appointed to
the board, the county assessor-collector serves as a nonvoting
director. The county assessor-collector is ineligible to serve if
the board enters into a contract under Section 6.05(b) or if the
commissioners court of the county enters into a contract under
Section 6.24(b). To be eligible to serve on the board of directors,
an individual other than a county assessor-collector serving as a
nonvoting director must be a resident of the district and must have
resided in the district for at least two years immediately
preceding the date the individual takes office. An individual who
is otherwise eligible to serve on the board is not ineligible
because of membership on the governing body of a taxing unit. An
employee of a taxing unit that participates in the district is not
eligible to serve on the board unless the individual is also a
member of the governing body or an elected official of a taxing unit
that participates in the district.
(b) Members of the board of directors other than a county
assessor-collector serving as a nonvoting director serve two-year
terms beginning on January 1 of even-numbered years.
(c) Members of the board of directors other than a county
assessor-collector serving as a nonvoting director are appointed by
vote of the governing bodies of the incorporated cities and towns,
the school districts, and, if entitled to vote, the conservation
and reclamation districts that participate in the district and of
the county. A governing body may cast all its votes for one
candidate or distribute them among candidates for any number of
directorships. Conservation and reclamation districts are not
entitled to vote unless at least one conservation and reclamation
district in the district delivers to the chief appraiser a written
request to nominate and vote on the board of directors by June 1 of
each odd-numbered year. On receipt of a request, the chief
appraiser shall certify a list by June 15 of all eligible
conservation and reclamation districts that are imposing taxes and
that participate in the district.
(d) The voting entitlement of a taxing unit that is entitled
to vote for directors is determined by dividing the total dollar
amount of property taxes imposed in the district by the taxing unit
for the preceding tax year by the sum of the total dollar amount of
property taxes imposed in the district for that year by each taxing
unit that is entitled to vote, by multiplying the quotient by 1,000,
and by rounding the product to the nearest whole number. That
number is multiplied by the number of directorships to be filled. A
taxing unit participating in two or more districts is entitled to
vote in each district in which it participates, but only the taxes
imposed in a district are used to calculate voting entitlement in
that district.
(e) The chief appraiser shall calculate the number of votes
to which each taxing unit other than a conservation and reclamation
district is entitled and shall deliver written notice to each of
those units of its voting entitlement before October 1 of each
odd-numbered year. The chief appraiser shall deliver the notice:
(1) to the county judge and each commissioner of the
county served by the appraisal district;
(2) to the presiding officer of the governing body of
each city or town participating in the appraisal district, to the
city manager of each city or town having a city manager, and to the
city secretary or clerk, if there is one, of each city or town that
does not have a city manager; and
(3) to the presiding officer of the governing body of
each school district participating in the district and to the
superintendent of those school districts.
(f) The chief appraiser shall calculate the number of votes
to which each conservation and reclamation district entitled to
vote for district directors is entitled and shall deliver written
notice to the presiding officer of each conservation and
reclamation district of its voting entitlement and right to
nominate a person to serve as a director of the district before July
1 of each odd-numbered year.
(g) Each taxing unit other than a conservation and
reclamation district that is entitled to vote may nominate by
resolution adopted by its governing body one candidate for each
position to be filled on the board of directors. The presiding
officer of the governing body of the unit shall submit the names of
the unit's nominees to the chief appraiser before October 15.
(h) Each conservation and reclamation district entitled to
vote may nominate by resolution adopted by its governing body one
candidate for the district's board of directors. The presiding
officer of the conservation and reclamation district's governing
body shall submit the name of the district's nominee to the chief
appraiser before July 15 of each odd-numbered year. Before August
1, the chief appraiser shall prepare a nominating ballot, listing
all the nominees of conservation and reclamation districts
alphabetically by surname, and shall deliver a copy of the
nominating ballot to the presiding officer of the board of
directors of each district. The board of directors of each district
shall determine its vote by resolution and submit it to the chief
appraiser before August 15. The nominee on the ballot with the most
votes is the nominee of the conservation and reclamation districts
in the appraisal district if the nominee received more than 10
percent of the votes entitled to be cast by all of the conservation
and reclamation districts in the appraisal district, and shall be
named on the ballot with the candidates nominated by the other
taxing units. The chief appraiser shall resolve a tie vote by any
method of chance.
(i) If no nominee of the conservation and reclamation
districts receives more than 10 percent of the votes entitled to be
cast under Subsection (h), the chief appraiser, before September 1,
shall notify the presiding officer of the board of directors of each
conservation and reclamation district of the failure to select a
nominee. Each conservation and reclamation district may submit a
nominee by September 15 to the chief appraiser as provided by
Subsection (h). The chief appraiser shall submit a second
nominating ballot by October 1 to the conservation and reclamation
districts as provided by Subsection (h). The conservation and
reclamation districts shall submit their votes for nomination
before October 15 as provided by Subsection (h). The nominee on the
second nominating ballot with the most votes is the nominee of the
conservation and reclamation districts in the appraisal district
and shall be named on the ballot with the candidates nominated by
the other taxing units. The chief appraiser shall resolve a tie
vote by any method of chance.
(j) Before October 30, the chief appraiser shall prepare a
ballot, listing the candidates whose names were timely submitted
under Subsections (g) and, if applicable, (h) or (i) alphabetically
according to the first letter in each candidate's surname, and
shall deliver a copy of the ballot to the presiding officer of the
governing body of each taxing unit that is entitled to vote.
(k) The governing body of each taxing unit entitled to vote
shall determine its vote by resolution and submit it to the chief
appraiser before December 15. The chief appraiser shall count the
votes, declare the five candidates who receive the largest
cumulative vote totals elected, and submit the results before
December 31 to the governing body of each taxing unit in the
district and to the candidates. For purposes of determining the
number of votes received by the candidates, the candidate receiving
the most votes of the conservation and reclamation districts is
considered to have received all of the votes cast by conservation
and reclamation districts and the other candidates are considered
not to have received any votes of the conservation and reclamation
districts. The chief appraiser shall resolve a tie vote by any
method of chance.
(l) If a vacancy occurs on the board of directors other than
a vacancy in the position held by a county assessor-collector
serving as a nonvoting director, each taxing unit that is entitled
to vote by this section may nominate by resolution adopted by its
governing body a candidate to fill the vacancy. The unit shall
submit the name of its nominee to the chief appraiser within 45 days
after notification from the board of directors of the existence of
the vacancy, and the chief appraiser shall prepare and deliver to
the board of directors within the next five days a list of the
nominees. The board of directors shall elect by majority vote of
its members one of the nominees to fill the vacancy.
(m) If a school district participates in an appraisal
district in which the only property of the school district located
in the appraisal district is property annexed to the school
district under Subchapter C or G, Chapter 41, Education Code, an
individual who does not meet the residency requirements of
Subsection (a) is eligible to be appointed to the board of directors
of the appraisal district if:
(1) the individual is a resident of the school
district; and
(2) the individual is nominated as a candidate for the
board of directors by the school district or, if the taxing units
have adopted a change in the method of appointing board members that
does not require a nomination, the school district appoints or
participates in the appointment of the individual.
Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, § 15,
167(a), eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch. 59, § 1,
eff. Sept. 1, 1987; Acts 1987, 70th Leg., ch. 270, § 1, eff. Aug.
31, 1987; Acts 1989, 71st Leg., ch. 1123, § 2, eff. Jan. 1, 1990;
Acts 1991, 72nd Leg., ch. 20, § 15, eff. Aug. 26, 1991; Acts
1991, 72nd Leg., ch. 371, § 1, eff. Sept. 1, 1991; Acts 1993,
73rd Leg., ch. 347, § 4.06, eff. May 31, 1993; Acts 1997, 75th
Leg., ch. 165, § 6.73, eff. Sept. 1, 1997; Acts 1997, 75th Leg.,
ch. 1039, § 2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 705,
§ 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 629, § 1,
eff. June 20, 2003.
Section: 5.12 5.13 5.14 5.16 6.01 6.02 6.025 6.03 6.031 6.033 6.034 6.035 6.036 6.037 6.04
Last modified: August 11, 2007
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