Sec. 6.061. CHANGES IN METHOD OF FINANCING. (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district after June 15 and before August 15, may prescribe a different method of allocating the costs of operating the district unless the governing body of any taxing unit that participates in the district adopts a resolution opposing the different method, and files it with the board of directors before September 1. If a board proposal is rejected, the board shall notify, in writing, each taxing unit participating in the district before September 15.
(b) The taxing units participating in an appraisal district may adopt a different method of allocating the costs of operating the district if the governing bodies of three-fourths of the taxing units that are entitled to vote on the appointment of board members adopt resolutions providing for the other method. However, a change under this subsection is not valid if it requires any taxing unit to pay a greater proportion of the appraisal district's costs than the unit would pay under Section 6.06 of this code without the consent of the governing body of that unit.
(c) An official copy of a resolution under this section must be filed with the chief appraiser of the appraisal district after April 30 and before May 15 or the resolution is ineffective.
(d) Before May 20, the chief appraiser shall determine whether a sufficient number of eligible taxing units have filed valid resolutions proposing a change in the allocation of district costs for the change to take effect. Before May 25, the chief appraiser shall notify each taxing unit participating in the district of each change that is adopted.
(e) A change in allocation of district costs made as provided by this section remains in effect until changed in a manner provided by this section or rescinded by resolution of a majority of the governing bodies that are entitled to vote on appointment of board members under Section 6.03 of this code.
(f) Repealed by Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.
Added by Acts 1981, 67th Leg., 1st C.S., p. 123, ch. 13, Sec. 19, eff. Aug. 14, 1981. Amended by Acts 1987, 70th Leg., ch. 59, Sec. 3, eff. Sept. 1, 1987; Acts 1991, 72nd Leg., ch. 20, Sec. 17, eff. Aug. 26, 1991; Acts 1993, 73rd Leg., ch. 347, Sec. 4.13(2), eff. May 31, 1993.
Structure Texas Statutes
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 6.036. 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