Property Tax Meeting Compensation 6.42
Appraisal Review Board Compensation, Meeting Rules and Hearing Panels Discussed
Section 6.42 – Organization, Meeting, and Compensation
Rules regarding the organization of the appraisal review board are limited. A majority of the appraisal review constitutes a quorum. Rules for meetings are also flexible. Compensation is a per diem set by the appraisal district.
Sec. 6.42. Organization, Meetings, and Compensation.
(a) A majority of the appraisal review board constitutes a quorum. The local administrative district judge under Subchapter D, Chapter 74, Government Code, in the county in which the appraisal district is established shall select a chairman and a secretary from among the members of the appraisal review board. The judge is encouraged to select as chairman a member of the appraisal review board, if any, who has a background in law and property appraisal.
(b) The board may meet at any time at the call of the chairman or as provided by rule of the board. The board shall meet to examine the appraisal records within 10 days after the date the chief appraiser submits the records to the board.
(c) Members of the board are entitled to per diem set by the appraisal district budget for each day the board meets and to reimbursement for actual and necessary expenses incurred in the performance of board functions as provided by the district budget.
(d) The concurrence of a majority of the members of the appraisal review board present at a meeting of the board is sufficient for a recommendation, determination, decision, or other action by the board. The concurrence of a majority of the members of a panel of the board present at a meeting of the panel is sufficient for a recommendation by the panel. The concurrence of more than a majority of the members of the board or panel may not be required.
Acts 1979, 66th Leg., p. 2232, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 836, Sec. 7.1, eff. Jan. 1, 1992; Acts 1995, 74th Leg., ch. 515, Sec. 1, eff. June 12, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1294 (H.B. 2317), Sec. 2, eff. September 1, 2009.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 23, eff. January 1, 2020.
Notes:
Three appraisal review board panel members were sued by a tax consultant claiming negligence in a value determination for allegedly not basing the value reduction on a preponderance of the evidence presented at the protest hearing. The members asserted the affirmative defense of judicial immunity. The court found appraisal review board members perform quasi-judicial functions and as such benefit from judicial immunity in the performance of their duties. Sledd v. Garrett, 123 S.W.3d 592 (Tex. App.-Houston [14th Dist.] 2003, pet. denied.).
These codes affect property owners across the state, in both larger and smaller cities including:
- San Antonio
- Lancaster
- Tiki Island
- Splendora
- Krugerville
- Sugar Valley
- High Island
- Stafford
- Orchard
- Jones Creek
- Houston
- Duncanville
- Windemere
- Wilmer and Wylie
- Lochridge
- Grand Prairie
- Richardson
- Clute
- Mesquite
- South Houston
The Texas Property Tax Code applies to all property types in Texas including:
- Auto service garage
- Veterinary clinic
- Land
- Airplane hangar
- Student housing
- Greenhouse
- Hotel
- Used car lot
- Mobile home park
- School
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