R-2001-08 - Laserfiche WebLink

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. Presiding Officers, August 15,2001 Page 2 e · In the event the county appoints someone other than the county assessor-collector to the board, the county assessor-collector will serve ex officio in a non-voting capacity as a seventh member of the board. Eligibility Requirements An individual must satisfy certain residency, employment, and conflict-of-interest requirements to be eligible to serve on the board of directors. Residency: The candidate must be a resident of the Harris County Appraisal District, and must have resided in the district for at least two years immediately preceding the date he or she takes office. Employment: An employee of a taxing unit served by the appraisal district may not serve, with one exception. An employee may serve if the employee is also a member of the governing body or an elected official of a taxing unit that participates in the district. For example, a member of the governing body of a school district who is also a city employee would be eligible to serve on the appraisal district's board of directors. Elected officials or members of governing bodies who are not employed by taxing units may serve on the Doard. Conmct-of-interest: A candidate may not serve if the candidate is related to a person who is in the business of appraising property or represents property owners for a fee in proceedings in the appraisal district. Relatives barred are those within the second degree by consanguinity (blood) or affinity (marriage). These persons include: spouse; children; brothers and sisters; parents; grandparents; and grandchildren. The spouse's relative.s in the same degree are included. A candidate who contracts with the appraisal district for any purpose, or with a taxing unit served by the district for a property tax related purpose, may not serve. The same role applies to candidates who have a substantial interest in businesses contracting with the appraisal district (for any purpose) or with the taxing unit (for property tax purposes). A candidate has a substantial interest if the candidate or the candidate's spouse has combined ownership of at least ten percent (10%) of the voting stock or shares of the business. A candidate also has a substantial interest if the candidate or the candidate's spouse is a partner, limited partner, or an officer of the business. These prohibitions on contracting continue for the duration of the affected director's tenn of office. The appraisal district may not employ any person who is related to an appraisal district director within the second degree by affinity or the third degree by consanguinity. The provision applies to existing employees at the time the director takes office and to employees hired during the director's tenn. Delinquent taxes: Finally, a new provision adopted this year by the 77th Legislature makes a person ineligible to serve as an appraisal district director if he or she has delinquent property taxes owing to any taxing unit 60 days after the person knew or should have known of the delinquency.