Bill Text: TX HB1224 | 2013-2014 | 83rd Legislature | Comm Sub
Bill Title: Relating to continuing education requirements and a registration exemption for county tax assessor-collectors.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Engrossed - Dead) 2013-05-10 - Referred to s/c on Fiscal Matters by Chair [HB1224 Detail]
Download: Texas-2013-HB1224-Comm_Sub.html
83R5837 NC-F | ||
By: Hilderbran, et al. | H.B. No. 1224 |
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relating to continuing education requirements and a registration | ||
exemption for county tax assessor-collectors. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 6, Tax Code, is amended by | ||
adding Section 6.231 to read as follows: | ||
Sec. 6.231. CONTINUING EDUCATION. (a) A county | ||
assessor-collector must successfully complete 20 hours of | ||
continuing education before each anniversary of the date on which | ||
the county assessor-collector takes office. The continuing | ||
education must include at least 10 hours of instruction on laws | ||
relating to the assessment and collection of property taxes for a | ||
county assessor-collector who assesses or collects property taxes. | ||
(b) In addition to the requirement described by Subsection | ||
(a), a county assessor-collector shall successfully complete | ||
continuing education courses on ethics and on the constitutional | ||
and statutory duties of the county assessor-collector not later | ||
than the 90th day after the date on which the county | ||
assessor-collector first takes office. | ||
(c) Continuing education required by this section must be | ||
approved by a state agency or an accredited institution of higher | ||
education, including an institution that is a part of or associated | ||
with an accredited institution of higher education, such as the V. | ||
G. Young Institute of County Government. | ||
(d) A county assessor-collector shall file annually a | ||
continuing education certificate of completion with the | ||
commissioners court of the county in which the county | ||
assessor-collector holds office. | ||
(e) To satisfy the requirement described by Subsection (a), | ||
a county assessor-collector may carry forward from one 12-month | ||
period to the next not more than 10 continuing education hours that | ||
the county assessor-collector completes in excess of the required | ||
20 hours. | ||
(f) For purposes of removal under Subchapter B, Chapter 87, | ||
Local Government Code, "incompetency" in the case of a county | ||
assessor-collector includes the failure to complete continuing | ||
education requirements in accordance with this section. | ||
SECTION 2. Subchapter A, Chapter 1151, Occupations Code, is | ||
amended by adding Section 1151.003 to read as follows: | ||
Sec. 1151.003. APPLICABILITY. This chapter does not apply | ||
to a county assessor-collector described by Section 14, Article | ||
VIII, Texas Constitution, or an employee of the county | ||
assessor-collector. | ||
SECTION 3. Section 1151.151, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION. [ |
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The following persons must register with the department: | ||
(1) the chief appraiser of an appraisal district, an | ||
appraisal supervisor or assistant, a property tax appraiser, an | ||
appraisal engineer, and any other person authorized to render | ||
judgment on, recommend, or certify an appraised value to the | ||
appraisal review board of an appraisal district; | ||
(2) a person who engages in appraisal of property for | ||
ad valorem tax purposes for an appraisal district or a taxing unit; | ||
(3) an assessor-collector other than a county | ||
assessor-collector; | ||
(4) [ |
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a governing body as the chief administrator of the taxing unit's | ||
assessment functions, collection functions, or both; and | ||
(5) [ |
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collection functions for a taxing unit and is required to register | ||
by the chief administrator of the unit's tax office. | ||
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SECTION 4. Sections 1151.160(d) and (g), Occupations Code, | ||
are amended to read as follows: | ||
(d) A person registered as an assessor or | ||
assessor-collector other than a county assessor-collector shall | ||
become certified as a registered Texas assessor not later than the | ||
fifth anniversary of the date of the person's original | ||
registration. | ||
(g) A registrant who has not obtained the certification | ||
required by Subsection (c), (d), or (e) within the time required by | ||
the applicable subsection is entitled to a one-year extension to | ||
meet the certification requirements if: | ||
(1) the applicant submits proof of active military | ||
status performed after the date of the applicant's original | ||
registration; | ||
(2) the applicant submits proof of leave under the | ||
federal Family and Medical Leave Act of 1993 (29 U.S.C. Section 2601 | ||
et seq.) taken after the date of the applicant's original | ||
registration; | ||
(3) the applicant submits proof of a death or illness | ||
in the family or an unforeseen emergency occurring after the date of | ||
the applicant's original registration that prevented the | ||
registrant from meeting certification requirements; | ||
(4) a [ |
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appraiser, chief administrative officer of a political | ||
subdivision, or other person authorized by the commission by rule | ||
requests the extension on behalf of an employee; | ||
(5) the applicant requesting the extension is a | ||
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(6) the applicant meets another reasonable | ||
qualification for an extension established by the commission by | ||
rule. | ||
SECTION 5. A county tax assessor-collector who holds office | ||
on January 1, 2014: | ||
(1) shall complete the continuing education required | ||
by Section 6.231(a), Tax Code, as added by this Act, not later than | ||
January 1, 2015; and | ||
(2) is not required to complete the continuing | ||
education course required by Section 6.231(b), Tax Code, as added | ||
by this Act. | ||
SECTION 6. An administrative proceeding under Chapter 51 or | ||
1151, Occupations Code, against a county tax assessor-collector | ||
related to a violation under Chapter 1151, Occupations Code, that | ||
is pending on the effective date of this Act is dismissed. | ||
SECTION 7. (a) Except as provided by Subsection (b) of this | ||
section, this Act takes effect immediately if it receives a vote of | ||
two-thirds of all the members elected to each house, as provided by | ||
Section 39, Article III, Texas Constitution. If this Act does not | ||
receive the vote necessary for immediate effect, this Act takes | ||
effect September 1, 2013. | ||
(b) Section 1 of this Act takes effect January 1, 2014. |