Texas Tax Code - Section 6.035. Restrictions On Eligibility And Conduct Of Board Members And Chief Appraisers And Their Relatives
Legal Research Home >
Texas Lawyer > Tax Code > Texas Tax Code - Section 6.035. Restrictions On Eligibility And Conduct Of Board Members And Chief Appraisers And Their Relatives
§ 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF BOARD
MEMBERS AND CHIEF APPRAISERS AND THEIR RELATIVES. (a) An
individual is ineligible to serve on an appraisal district board of
directors and is disqualified from employment as chief appraiser 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; 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:
(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.
(b) A member of an appraisal district board of directors or
a chief appraiser commits an offense if the board member continues
to hold office or the chief appraiser remains employed knowing that
an individual related within the second degree by consanguinity or
affinity, as determined under Chapter 573, Government Code, to the
board member or chief appraiser 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 in which the
member serves or the chief appraiser is employed. An offense under
this subsection is a Class B misdemeanor.
(c) A chief appraiser commits an offense if the chief
appraiser refers a person, whether gratuitously or for
compensation, to another person for the purpose of obtaining an
appraisal of property, whether or not the appraisal is for ad
valorem tax purposes. An offense under this subsection is a Class B
misdemeanor.
(d) An appraisal performed by a chief appraiser in a private
capacity or by an individual related within the second degree by
consanguinity or affinity, as determined under Chapter 573,
Government Code, to the chief appraiser may not be used as evidence
in a protest or challenge under Chapter 41 or an appeal under
Chapter 42 concerning property that is taxable in the appraisal
district in which the chief appraiser is employed.
Added by Acts 1989, 71st Leg., ch. 796, § 4, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 561, § 43, eff. Aug. 26,
1991; Acts 1995, 74th Leg., ch. 76, § 5.95(27), eff. Sept. 1,
1995; Acts 2001, 77th Leg., ch. 1430, § 1, eff. Sept. 1, 2001.
Section: 6.01 6.02 6.025 6.03 6.031 6.033 6.034 6.035 6.036 6.037 6.04 6.05 6.051 6.052 6.06
Last modified: August 10, 2007
|
