Texas Statutes
Subchapter A. Appraisal Districts
Section 6.051. Ownership or Lease of Real Property

Sec. 6.051. OWNERSHIP OR LEASE OF REAL PROPERTY. (a) The board of directors of an appraisal district may purchase or lease real property and may construct improvements as necessary to establish and operate the appraisal office or a branch appraisal office.
(b) The acquisition or conveyance of real property or the construction or renovation of a building or other improvement by an appraisal district must be approved by the governing bodies of three-fourths of the taxing units entitled to vote on the appointment of board members. The board of directors by resolution may propose a property transaction or other action for which this subsection requires approval of the taxing units. The chief appraiser shall notify the presiding officer of each governing body entitled to vote on the approval of the proposal by delivering a copy of the board's resolution, together with information showing the costs of other available alternatives to the proposal. On or before the 30th day after the date the presiding officer receives notice of the proposal, the governing body of a taxing unit by resolution may approve or disapprove the proposal. If a governing body fails to act on or before that 30th day or fails to file its resolution with the chief appraiser on or before the 10th day after that 30th day, the proposal is treated as if it were disapproved by the governing body.
(c) The board of directors may convey real property owned by the district, and the proceeds shall be credited to each taxing unit that participates in the district in proportion to the unit's allocation of the appraisal district budget in the year in which the transaction occurs. A conveyance must be approved as provided by Subsection (b) of this section, and any proceeds shall be apportioned by an amendment to the annual budget made as provided by Subsection (c) of Section 6.06 of this code.
(d) An acquisition of real property by an appraisal district before January 1, 1988, may be validated before March 1, 1988, in the manner provided by Subsection (b) of this section for the acquisition of real property.
Added by Acts 1987, 70th Leg., ch. 55, Sec. 2, eff. Jan. 1, 1988.

Structure Texas Statutes

Texas Statutes

Tax Code

Title 1 - Property Tax Code

Subtitle B - Property Tax Administration

Chapter 6 - Local Administration

Subchapter A. Appraisal Districts

Section 6.01. Appraisal Districts Established

Section 6.02. District Boundaries

Section 6.03. Board of Directors

Section 6.031. Changes in Board Membership or Selection

Section 6.033. Recall of Director

Section 6.034. Optional Staggered Terms for Board of Directors

Section 6.035. Restrictions on Eligibility and Conduct of Board Members and Chief Appraisers and Their Relatives

Section 6.036. Interest in Certain Contracts Prohibited

Section 6.037. Participation of Conservation and Reclamation Districts in Appraisal District Matters

Section 6.04. Organization, Meetings, and Compensation

Section 6.05. Appraisal Office

Section 6.0501. Appointment of Eligible Chief Appraiser by Comptroller

Section 6.051. Ownership or Lease of Real Property

Section 6.052. Taxpayer Liaison Officer

Section 6.053. Assistance to Emergency Management Authorities

Section 6.054. Restriction on Employment by Appraisal District

Section 6.06. Appraisal District Budget and Financing

Section 6.061. Changes in Method of Financing

Section 6.062. Publication of Budget

Section 6.063. Financial Audit

Section 6.07. Taxing Unit Boundaries

Section 6.08. Notice of Optional Exemptions

Section 6.09. Designation of District Depository

Section 6.10. Disapproval of Board Actions

Section 6.11. Purchasing and Contracting Authority

Section 6.12. Agricultural Appraisal Advisory Board

Section 6.13. District Records

Section 6.14. Information Provided to Texas Legislative Council

Section 6.15. Ex Parte Communications; Penalty

Section 6.155. Certain Communications by Taxing Units Prohibited; Penalty

Section 6.16. Residential Property Owner Assistance