The Attorney General of Texas
JIM MATTOX June 13, 1984
Attorney General
Supreme Court Building Mr. Ron Patterson Opinion No. JM- 166
P. 0. Box 12546
Austin, TX. 76711. 2546
Executive Director
512/475-2501 State Property Tax Board Re: Selection process for
Telex 910/674-1367 9501 North Ill-35 members of an appraisal
Telecopier 51214750266 Austin, Texas 78761 district board of directors
under section 6.03 of the
714 Jackson, Suite 700 Tax Code
Dallas. TX. 75202.4506
21417424944 Dear Mr. Patterson:
You ask us a series of questions regarding section 6.03 of the
4624 Alberta Ave., Suite 160
El Paso, TX. 79905.2793
Tax Code which governs the method of selection for members of an
913533.3464 appraisal district board of directors. We will answer each of your
questions in turn.
)401 Texas, Suite 700 Section 6.03 of the Tax Code contains the following:
Mon. TX. 77002.3111
I 13/223-5666
86.03. Board of Directors
606 Broadway, Suite 312 (a) The appraisal district is governed by a
Lubbock, TX. 794013479 board of five directors. To be eligible to serve
606/747-5238
on the board of directors, au individual must be a
resident of the district and must have resided in
4309 N. Tenth, Suite B the district for at least two years immediately
McAllen, TX. 76601-1665 preceding the date he takes the office. An
512/682-4547
individual who is otherwise eligible to serve on
the board is not ineligible because of membership
200 Main Plaza, Suite 400 on the governing body of a taxing unit. However,
San Antonio. TX. 762052797 not more than one employee of a taxing unit may
512/225-4191 serve on the board at one time. If more than one
employee is appointed to the board, the employee
An Equal Opportunity/
receiving the highest vote total serves, and the
Affirmative Action Employer taxing unit that nominated each of the other
employees appointed to the board shall name a
replacement who is not an employee of a taxing
unit.
(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
p. 729
Mr. Ron Patterson - Page 2 (JM-166)
incorporated cities and towns and the school
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 "umber of directorships.
(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 county clerk shall calculate the
number of votes to which each taxing unit is
entitled and shall deliver written notice to the
presiding officer of the governing body of each
unit of its voting entitlement before October 1 of
each odd-numbered year.
(f) Each taxing unit that is entitled to vote
-Y 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 county clerk before October 15. Before
October 30, the county clerk shall prepare a
ballot, listi"g 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.
(g) The governing body of each taxing unit
entitled to vote shall determine its vote by
resolution and submit it to the county clerk
before November 15. The county clerk 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
b
p. 730
Mr. Ron Patterson - Page 3 (JM-166)
governing body of each taxing unit in the district
and to the candidates. The county clerk shall
resolve a tie vote by any method of chance.
(h) 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 county clerk within 10 days
after notification from the board of directors of
the existence of the vacancy, and the county clerk
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.
You ask, first, "[ils the selection process contained in section
6.03 of the Property Tax Code governed by the Texas Election Code?"
We conclude that it is not. By its very terms, subsection (c) of
section 6.03 of the Tax Code provides that "[mlembers of the board of
directors are appointed by vote of the governing bodies . . . ."
(Emphasis added). See also Tax Code 16.031. Article 1.01 of the
Election Code, on the other hand, provides that "the provisions of
this code shall apply to all elections and primaries held in this
[sltate . . . .u (Emphasis added). A court of appeals has referred
to an appraisal district board of directors as "a board consisting of
appointees" and declared that equal protection of the law is not
denied where such board members do not represent equal numbers of
people. Colony Municipal Utility District No. 1 of Denton County v.
Appraisal District of Denton County. 626 S.W.2d 930, 932 (Tex. Civ.
APP. - Fort Worth 1982, writ ref'd n.r.e.). See also Walling v. North
Central Texas Municipal Water Authority, 359 S.W.2d 546 (Tex. Civ.
APP. - Eastland 1962, writ ref'd n.r.e.) (method of selecting
governing body of conservation and reclamation district substantially
similar to that set forth in section 6.03 of the Tax Code held not to
be a denial of a republican form of government nor a violation of the
rule set forth in Baker v. Carr, 369 U.S. 186 (1962)). Because the
members of the boards of directors for appraisal districts are
appointed rather than elected, the procedure for selecting the members
is not governed by the Election Code.
Second, you ask the following:
Are any or all of the following dates included in
section 6.03(f) and (g) mandatory deadlines? If
any of these dates are not mandatory, what should
- the county clerk consider the deadline for
performance to be?
p. 731
Mr. Ron Patterson - Page 4 (m-166)
(a) Before October 15 -- the date for the unit
to have submitted the names of the unit's nominees
to the county clerk.
(b) Before October 30 -- the date for the
counUntitled Texas Attorney General Opinion
Combined Opinion