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Sec.
6.03. Board of Directors.
(a)
The appraisal district is governed by a board of five directors.
To be eligible to serve on the board of directors, an individual
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. To be eligible to serve on the board of
an appraisal district established for a county having a population
of at least 200,000 bordering a county having a population of at
least 2,000,000 and the Gulf of Mexico, an individual must be a
member of the governing body or an elected officer of a taxing unit
entitled to vote on the appointment of board members under this
section. However, 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 serve two-year terms beginning
on January 1 of even-numbered years.
(c)
Members of the board of directors 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:
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(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.
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(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.
(j)
Before October 30, the chief appraiser shall prepare a ballot, listing
the candidates 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
November 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 1 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.
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(1)
If a vacancy occurs on the board of directors, 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 10 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.
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(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 36, 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:
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(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.
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Amended
by 1981 Tex. Laws (1st C.S.), pp. 120 & 182, ch. 13, Secs. 15
& 167(a); amended by 1987 Tex. Laws, ch. 59, Sec. 1 and ch.
270, Sec. 1; amended by HB 2301, 71st Leg., 1989, eff. Jan. 1, 1990;
amended by HB 864, 72nd Leg., 1991, effective Sep. 1, 1991; (m)
added by SB 7, 73rd, Leg., 1993, effective May 31, 1993; subsections
(c)-(e) amended (m) added by SB 7, 73rd, Leg., 1993, effective May
31, 1993.
Cross
References:
Changes
in board membership or selection, see Sec. 6.031.
Recall
of members of board of directors, see Sec. 6.032.
Optional staggered terms for board of
directors, see Sec. 6.032.
Meetings, organization, and compensation
for board of directors, see Sec. 6.04.
Notes:
A municipal utility district may not challenge the constitutionality
of Sec. 6.03(c), (d), (f), (h), and (i) on equal protection and
due process grounds as those rights vest in persons only. Even if
individuals joined in a suit with MUD are considered persons, not
district directors, the personal rights of equal protection and
due process are not infringed by the Property Tax Code. Colony Municipal
Utility District No. 1 of Denton County v. Appraisal District of
Denton County, 626 S.W.2d 930 (Tex. App.-Denton 1982, writ ref'd
n.r.e.).
A chief appraiser may not serve as chairman of the appraisal district
board of directors. Att'y Gen. Letter Opinion LO-90-45 (1990).
The common law doctrine of incompatibility does not bar a director
of an appraisal district from contracting under Sec. 6.30 of the
tax code with a local political subdivision to collect its delinquent
taxes. An attorney who has contracted with a taxing unit to collect
its delinquent taxes is not an "employee" under Sec. 6.03.
Op. Tex. Att'y. Gen. No. JM-1060 (1989). Section 6.036, however,
would bar an attorney who collects delinquent taxes for a taxing
unit from serving on the board of directors.
The procedure for selecting members of appraisal
district boards of directors is not governed by the Texas Election
Code. Dates set out in Sec. 6.03(f) and (g) are directory and not
mandatory. A written communication concerning votes of the taxing
unit must be submitted to the county clerk. The county clerk has
neither duty nor authority to determine nominees' qualifications.
A unit may not cast its voting entitlement for a person other than
one nominated and named on the ballot, and the county clerk lacks
authority to include any such vote in declaring election results.
Op. Tex. Att'y Gen. No. JM-166 (1984).
The first election for board of directors of a
property tax appraisal district should be held in Fall 1979, and
incorporated villages may participate in the election. Op. Tex.
Att'y Gen. No. MW-126 (1980).
A county clerk has no authority to require taxing
units to provide information on their tax collection and related
matters to determine voting entitlement. Id.
The State Property Tax Board lacks authority to
make rules clarifying the procedure for electing the appraisal district
board of directors. Id.
The Harris County Board of School Trustees is not
eligible to vote for directors of the appraisal district nor are
community junior colleges eligible. Id.
Sec.
6.031. Changes in Board Membership or Selection.
(a) The board of directors of an appraisal
district, by resolution adopted and delivered to each taxing unit
participating in the district before August 15, may increase the
number of members on the board of directors of the district to not
more than 13, change the method or procedure for appointing the
members, or both, unless the governing body of a taxing unit that
is entitled to vote on the appointment of board members adopts a
resolution opposing the change, and files it with the board of directors
before September 1. If a change is rejected, the board shall notify,
in writing, each taxing unit participating in the district before
September 15.
(b) The taxing units participating in an
appraisal district may increase the number of members on the board
of directors of the district to not more than 13, change the method
or procedure for appointing the members, or both, if the governing
bodies of three-fourths of the taxing units that are entitled to
vote on the appointment of board members adopt resolutions providing
for the change. However, a change under this subsection is not valid
if it reduces the voting entitlement of one or more taxing units
that do not adopt a resolution proposing it to less than a majority
of the voting entitlement under Section 6.03 of this code or if
it reduces the voting entitlement of any taxing unit that does not
adopt a resolution proposing it to less than 50 percent of its voting
entitlement under Section 6.03 of this code and if that taxing unit's
allocation of the budget is not reduced to the same proportional
percentage amount, or if it expands the types of taxing units that
are entitled to vote on appointment of board members.
(c) An official copy of a resolution under
this section must be filed with the chief appraiser of the appraisal
district after June 30 and before October 1 of a year in which board
members are appointed or the resolution is ineffective.
(d) Before October 5 of each year in which
board members are appointed, the chief appraiser shall determine
whether a sufficient number of eligible taxing units have filed
valid resolutions proposing a change for the change to take effect.
The chief appraiser shall notify each taxing unit participating
in the district of each change that is adopted before October 10.
(e) A change in membership or selection made
as provided by this section remains in effect until changed in a
manner provided by this section or rescinded by resolution of a
majority of the governing bodies that are entitled to vote on appointment
of board members under Section 6.03 of this code.
(f) A provision of Section 6.03 of this code
that is subject to change under this section but is not expressly
changed by resolution of a sufficient number of eligible taxing
units remains in effect.
(g) For purposes of this section, the conservation
and reclamation districts in an appraisal district are considered
to be entitled to vote on the appointment of appraisal district
directors if:
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(1) conservation and reclamation district
has filed a request to the chief appraiser to nominate and
vote on directors in the current year as provided by Section
6.03(c); or
(2) conservation and reclamation
districts were entitled to vote on the appointment of directors
in the appraisal district in the most recent year in which
directors were appointed under Section 6.03.
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Added by 1981 Tex. Laws (1st C.S.), p. 121, ch.
13, Sec. 16; amended by 1987 Tex. Laws, ch. 59, Sec. 2; amended
by HB 2301, 71st Leg., 1989, eff. Jan. 1, 1990.
Cross References:
Selection of appraisal district
by taxing unit, see Sec. 6.02.
Determination of voting entitlement, see
Sec. 6.03(d).
Optional staggered terms for board members,
see Sec. 6.032.
Recall of board members, see Sec. 6.032.
Notes:
Where city's petition alleged that the "three-fourths
rule" (which authorizes the appropriate governing bodies to
increase the number of appraisal board directors and to change the
method of computing the voting entitlement of the taxing units)
was unconstitutional, city was entitled to have the trial court
consider such issues and was not required to prove that there was
a substantial basis for its contentions at the dismissal hearing.
Houston v. Rodehever, 615 S.W.2d 837 (Tex.App.-Houston 1981, writ
ref'd n.r.e.).
City
sought declaratory judgment against the chief appraiser and all
taxing units to void plan adopted by three-fourths of the taxing
units that would change the method of selecting members of the board
of directors. The change of method exceeded statutory authority
because no right exists to change the method from cumulative voting
as already authorized by statute. Huffman v. Arlington, 619 S.W.2d
425 (Tex.App.-Ft. Worth 1981, writ ref'd n.r.e.)
Sec. 6.033. Recall of Director.
(a) The governing body of a taxing unit may call for the
recall of a member of the board of directors of an appraisal district
appointed under Section 6.03 of this code for whom the unit cast
any of its votes in the appointment of the board. The call must
be in the form of a resolution, be filed with the chief appraiser
of the appraisal district, and state that the unit is calling for
the recall of the member. If a resolution calling for the recall
of a board member is filed under this subsection, the chief appraiser,
not later than the 10th day after the date of filing, shall deliver
a written notice of the filing of the resolution and the date of
its filing to the presiding officer of the governing body of each
taxing unit entitled to vote in the appointment of board members.
(b) On or before the 30th day after the date on which a
resolution calling for the recall of a member of the board is filed,
the governing body of a taxing unit that cast any of its votes in
the appointment of the board for that member may vote to recall
the member by resolution submitted to the chief appraiser. Each
taxing unit is entitled to the same number of votes in the recall
as it cast for that member in the appointment of the board. The
governing body of the taxing unit calling for the recall may cast
its votes in favor of the recall in the same resolution in which
it called for the recall.
(c) Not later than the 10th day after the last day provided
by this section for voting in favor of the recall, the chief appraiser
shall count the votes cast in favor of the recall. If the number
of votes in favor of the recall equals or exceeds a majority of
the votes cast for the member in the appointment of the board, the
member is recalled and ceases to be a member of the board. The chief
appraiser shall immediately notify in writing the presiding officer
of the appraisal district board of directors and of the governing
body of each taxing unit that voted in the recall election of the
outcome of the recall election. If the presiding officer of the
appraisal district board of directors is the member whose recall
was voted on, the chief appraiser shall also notify the secretary
of the appraisal district board of directors of the outcome of the
recall election.
(d) If a vacancy occurs on the board of directors after
the recall of a member of the board under this section, the taxing
units that were entitled to vote in the recall election shall appoint
a new board member. Each taxing unit is entitled to the same number
of votes as it originally cast to appoint the recalled board member.
Each taxing unit entitled to vote may nominate one candidate by
resolution adopted by its governing body. The presiding officer
of the governing body of the unit shall submit the name of the unit's
nominee to the chief appraiser on or before the 30th day after the
date it receives notification from the chief appraiser of the result
of the recall election. On or before the 15th day after the last
day provided for a nomination to be submitted, the chief appraiser
shall prepare a ballot, listing the candidates nominated alphabetically
according to 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. On or before the 15th
day after the date on which a taxing unit's ballot is delivered,
the governing body of the taxing unit shall determine its vote by
resolution and submit it to the chief appraiser. On or before the
15th day after the last day on which a taxing unit may vote, the
chief appraiser shall count the votes, declare the candidate who
received the largest vote total appointed, and submit the results
to the presiding officer of the governing body of the appraisal
district and of each taxing unit in the district and to the candidates.
The chief appraiser shall resolve a tie vote by any method of chance.
(e) If the board of directors of an appraisal district
is appointed by a method or procedure adopted under Section 6.031
of this code, the governing bodies of the taxing units that voted
for or otherwise participated in the appointment of a member of
the board may recall that member and appoint a new member to the
vacancy by any method adopted by resolution of a majority of those
governing bodies. If the appointment was by election, the method
of recall and of appointing a new member to the vacancy is not valid
unless it provides that each taxing unit is entitled to the same
number of votes in the recall and in the appointment to fill the
vacancy as it originally cast for the member being recalled.
Added as Section 6.032 by 1985 Tex. Laws, p. 2356, ch.
273, Sec. 1; renumbered as Section 6.033 and amended by 1987 Tex.
Laws, ch. 59, Sec. 5.
Cross References:
Governing bodies entitled
to vote on board selection, see Sec. 6.03(c).
Voting entitlement of taxing
unit, see Sec. 6.03(d).
Sec.
6.034. Optional Staggered Terms for Board of Directors.
(a) The taxing units participating in an appraisal district
may provide that the terms of the members of the board of directors
be staggered if the governing bodies of at least three-fourths of
the taxing units that are entitled to vote on the appointment of
board members adopt resolutions providing for the staggered terms.
A change to staggered terms may be adopted only if the method or
procedure for appointing board members is changed under Section
6.031 of this code to eliminate or have the effect of eliminating
cumulative voting for board members as provided by Section 6.03
of this code. A change to staggered terms may be proposed concurrently
with a change that eliminates or has the effect of eliminating cumulative
voting.
(b) An official copy of a resolution providing for staggered
terms adopted by the governing body of a taxing unit must be filed
with the chief appraiser of the appraisal district after June 30
and before October 1 of a year in which board members are to be
appointed, or the resolution is ineffective.
(c) Before October 5 of each year in which board members
are to be appointed, the chief appraiser shall determine whether
a sufficient number of taxing units have filed valid resolutions
proposing a change to staggered terms for the change to take effect.
Before October 10 the chief appraiser shall notify each taxing unit
participating in the district of a change that is adopted under
this section.
(d) A change to staggered terms made under this section
becomes effective beginning on January 1 of the next even-numbered
year after the chief appraiser determines that the change has been
adopted. The entire board of directors shall be appointed for that
year without regard to the staggered terms. At the earliest practical
date after January 1 of that year, the board shall determine by
lot which of its members shall serve one-year terms and which shall
serve two-year terms in order to implement the staggered terms.
If the board consists of an even number of board members, one-half
of the members must be designated to serve one-year terms and one-half
shall be designated to serve two-year terms. If the board consists
of an odd number of board members, the number of members designated
to serve two-year terms must exceed by one the number of members
designated to serve one-year terms.
(e) After the staggered terms have been implemented as
provided by Subsection (d) of this section, the appraisal district
shall appoint annually for terms to begin on January 1 of each year
a number of board members equal to the number of board members whose
terms expire on that January 1, unless a change in the total number
of board members is adopted under Section 6.031 of this code to
take effect on that January 1.
(f) If a change in the number of directors is adopted under
Section 6.031 of this code in an appraisal district that has adopted
staggered terms for board members, the change must specify how many
members' terms are to begin in even-numbered years and how many
members' terms are to begin in odd-numbered years. The change may
not provide that the number of members whose terms are to begin
in even-numbered years differs by more than one from the number
of members whose terms are to begin in odd-numbered years.
(g) A change to staggered terms made as provided by this
section may be rescinded by resolution of a majority of the governing
bodies that are entitled to vote on appointment of board members
under Section 6.03 of this code. To be effective, a resolution providing
for the rescission must be adopted by the governing body and filed
with the chief appraiser after June 30 and before October 1 of an
odd-numbered year. If the required number of resolutions are filed
during that period, the chief appraiser shall notify each taxing
unit participating in the district that the rescission is adopted.
If the rescission is adopted, the terms of all members of the board
serving at the time of the adoption expire on January 1 of the even-numbered
year following the adoption, including terms of members who will
have served only one year of a two-year term on that date. The entire
board of directors shall be appointed for two-year terms beginning
on that date.
(h) If an appraisal district that has adopted staggered
terms adopts or rescinds a change in the method or procedure for
appointing board members and the change or rescission results in
a method of appointing board members by cumulative voting, the change
or rescission has the same effect as a rescission of the change
to staggered terms made under Subsection (g) of this section.
(i) If a vacancy occurs on the board of directors
of an appraisal district that has adopted staggered terms for board
members, the vacancy shall be filled by appointment by resolution
of the governing body of the taxing unit that nominated the person
whose departure from the board caused the vacancy, and the procedure
for filling a vacancy provided by Section 6.03 of this code does
not apply in that event.
Added by 1985 Tex. Laws, p. 4576, ch. 601, Sec. 1; amended
by 1987 Tex. Laws, ch. 59, Sec. 4 and ch. 167, Sec. 5.01(a)(51).
Cross
References:
Governing
bodies entitled to vote on board selection, see Sec. 6.03(c).
Voting
entitlement of taxing unit, see Sec. 6.03(d).
Largest
cumulative vote totals determine candidates, see Sec. 6.03(g).
Changes
in board membership or selection, see Sec 6.031.
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