(a) In this article:

(a) An individual may not perform property tax consulting services for compensation unless the individual is a registered property tax consultant or a registered senior property tax consultant. (Text of subsection (a) effective September 1, 1992)

(c) A person may not represent that an individual is a registered property tax consultant, agent, advisor, or representative unless the individual is a registered property tax consultant or registered senior property tax consultant. (Text of subsection (c) effective September 1, 1992)

(d) The registration requirement imposed under Subsection (a) of this section does not apply to:

(a) To be eligible to register under this article, an individual must;

(1) have the following qualifications:

(A) be at least 18 years of age;

(B) hold a high school diploma or an equivalent credential;

(C) pay the fees required by the commission;

(D) establish a place of business in this state or designate an agent for service of legal process who is a resident of this state; and

(E) meet any additional qualifications required by this article or by the commissioner in the exercise of the commissioner's authority under this article or under Article 9100, Revised Statutes; or

(2) hold an active license as a real estate broker or salesman under the Real Estate License Act (Article 6573a, Vernon's Texas Civil Statutes), or an active license as a state-licensed real estate appraiser or state-certified real estateappraiser under the Texas Appraiser Licensing and Certification Act (Article 6573a.2, Vernon's Texas Civil Statutes).

(1) complete at least 15 classroom hours of educational courses approved by the commissioner, of which at least four hours must include instruction on laws and legal issues in this state related to property tax consulting services; or

(2) furnish evidence to the commission that the applicant:

(A) holds an active license as a real estate broker or salesman under The Real Estate License Act (Article 6573a, Vernon's Texas Civil Statutes), or an active license as a state-licensed real estate appraiser or state-certified real estate appraiser under the Texas Appraiser Licensing and Certification Act (Article 6573a.2, Vernon's Texas Civil Statutes); and

(B) has completed at least four classroom hours in educational programs or courses on the legal issues and laws related to property tax consulting services.

(1) acquire at least 25 credits as provided by Subsections (d) through (h) of this section;

(2) have performed or supervised other persons in the performance of property tax consulting services as the applicant's primary occupation for at least four of the seven years preceding the date of the application; and

(3) pass the examination required under this article for registration as a senior property tax consultant or hold a professional designation in property taxation granted by a nonprofit, voluntary trade association, institute, or organization that has a membership primarily composed of persons who represent property owners in property tax and transactional tax matters and that:

(A) has written experience and examination requirements for granting the professional designation; and

(B) subscribes to a code of professional conduct or ethics.

(d) The commissioner shall grant an applicant for registration as a senior property tax consultant two credits for each year the applicant completed at an institution of higher education that meets program and accreditation standards comparable to public institutions of higher education as determined by the Texas Higher EducationCoordinating Board. The applicant is entitled to not more than six credits under this subsection.

(e) The commissioner shall grant an applicant for registration as a senior property tax consultant four credits if the applicant has been issued a bachelor's degree or its equivalent from an institution of higher education described in Subsection (d).

(f) The commissioner shall grant an applicant for registration as a senior property tax consultant one credit for each of the years in excess of five years that the applicant's primary occupation involved the performance or supervision of property tax consultant services or property appraisal, assessment, or taxation. The applicant is entitled to not more than 10 credits under this subsection.

(g) The commissioner may grant an applicant for registration as a senior property tax consultant additional credits, as determined by the commissioner, for successful completion of educational programs or courses on property taxation, the property tax system, property tax administration, the standards of ethics or the general principles of appraisal, accounting, and law as they relate to property tax consulting services. In determining the credit entitlement for each program or course, the commissioner shall consider the nature of the program or course, the number of actual instructional hours involved in the program or course, whether an examination is required for successful completion of the program or course, and other factors the commissioner deems appropriate for the evaluation of the program or course. The commissioner may assign a minimum of one credit and a maximum of five credits to a program or course.

(h) The commissioner may grant an applicant for registration as a senior property tax consultant additional credits, as determined by the commissioner, for other educational programs or courses completed by an applicant or for an applicant's advanced or postgraduate educational achievement, occupational experience, professional licenses, or professional designations from recognized institutes, organizations, or associations.

(i) The commissioner may give appropriate credit to an initial applicant for educational courses on the principles of law related to property tax consulting services that were completed by an applicant not more than two years before the date of the application.

(j) The commissioner may give appropriate credit to an initial applicant for educational programs or courses on property taxation, the property tax system, property tax administration, ethical standards, or general principles of appraisal, accounting, or law as they relate to property tax consulting services.

(a) The senior property tax consultant registration examination must be adopted by the commissioner and be graded according to rules adopted by the commissioner. The examination must test the applicant's knowledge of property taxation, the property tax system, property tax administration, ethical standards, and the general principles of appraisal, accounting, and law as they relate to property tax consulting services. The commissioner shall establish the standards for passing the examination.

(b) The department shall conduct the senior property tax consultant registration examination at times and places designated by the commissioner.

(c) Each individual applying for examination shall pay an examination fee to the department. The commissioner may establish by rule conditions for the refund of this fee to applicants who do not take the examination.

(d) Not later than the 30th day after the date on which a registration examination is administered under this article, the commission shall notify each examinee of the results of the examination.

(e) If requested in writing by an examinee who fails a licensing examination, the commission shall provide the examinee with an analysis of the examinee's performance on the examination.

(f) The commissioner shall waive the examination requirement for an applicant who applies for registration before February 1, 1995, whose primary occupation for at least 25 years preceding the date of the application involved the performance or supervision of property tax consulting services or property appraisal, assessment, or taxation, and who has performed or supervised the performance of property tax consulting services as the applicant's primary occupation continuously for the seven years preceding the date of application. This subsection expires February 1, 1995. (Text of subsection (f) effective until February 1, 1995)

(a) An applicant for registration must file an application with the department on a printed form prescribed by the commissioner. The application must be accompanied by a nonrefundable application fee and a registration fee, which shall be refunded if the commissioner does not approve the application.

(b) The commissioner shall act on an initial application not later than the 31st day after the date on which the department receives the application.

(c) The commissioner may waive any registration requirement for an applicant who holds a valid registration certificate or license issued by another state that has requirements that were, on the date of the registration or licensing, substantially equal to those of this state. An applicant for registration under this subsection shall apply in the same manner as any other applicant and shall furnish the department with documents and other evidence substantiating the applicant's qualifications as required by the department.

(d) The commissioner shall issue to each applicant that qualifies for registration under this article the appropriate certificate of registration. Except as otherwise provided by the commission, a certificate of registration is valid for two years from the date of issuance.

(e) On the timely receipt of the required renewal fee, the commissioner shall issue to an eligible registered property tax consultant or registered senior property tax consultant a certificate of renewal of registration that is valid for two years after the date of issuance.

(f) The commissioner by rule shall require that each registrant complete during each registration period a minimum of 20 classroom hours of continuing education courses recognized by the commissioner as a prerequisite to renewal of registration. The rules must require that at least six of the 20 hours required include instruction on laws and legal issues in this state related to property tax consulting services.

(g) If an individual's registration has been expired for less than 30 days after the date of expiration, the individual may renew the registration by paying the unpaid renewal fees plus a late registration renewal fee. If the individual's registration has been expired for one year or more, the individual may not renew the registration. The individual may obtain a new certificate of registration by complying with the requirements for an original application.

(h) A continuing education course, including a course on the legal issues and law related to property tax consulting services, approved by the Texas Real Estate Commission or the Texas Appraiser Licensing and Certification Board and completed by a registrant who holds an active license as a real estate broker or salesman under The Real Estate License Act (Article 6573a, Vernon's Texas Civil Statutes), or an active license as a state-licensed real estate appraiser or state-certified real estate appraiser under the Texas Appraiser Licensing and Certification Act (Article 6573a.2, Vernon's Texas Civil Statutes), shall be recognized by the commissioner as an appropriate continuing education program for the purposes of this section.

(a) The commissioner by rule shall establish standards of practice, conduct, and ethics for registrants.

(b) The commissioner by rule shall recognize appropriate continuing education programs for registrants under this article.

(c) The commissioner may recognize any educational program or course that is related to property tax consulting services and that is offered or sponsored by any public or recognized private provider, including:

(1) the State Property Tax Board;

(2) the State Bar of Texas;

(3) the Texas Real Estate Commission;

(4) any institution of higher education that meets program and accreditation standards comparable to public institutions of higher education as determined by the Texas Higher Education Coordinating Board; or

(5) a nonprofit, voluntary trade association, institute, or organization whose membership is primarily composed of persons who represent property owners in property tax or transactional tax matters and that:

(A) has written requirements of experience and examination as a prerequisite for an individual's membership or for granting professional designation to its members; and

(B) subscribes to a code of professional conduct or ethics.

(d) The commissioner may recognize a private provider of an educational program or course if the provider:

(1) applies with the department on a printed form prescribed by the commissioner;

(2) pays a nonrefundable application fee established by the commission; and

(3) pays an educational provider's fee established by the commission, which shall be refunded if the commissioner does not recognize the provider's educational program or course offering.

(a) The department shall receive and account for all fees collected or money derived under this article.

(b) The department shall deposit all money received under this article in the state treasury not later than three working days after the money is received. Money received under this article may be used only for the administration and enforcement of this article.

After a hearing the commissioner may deny, suspend, or revoke a certificate of registration and may impose administrative sanctions and penalties and seek injunctive relief and civil penalties against a registrant as provided by Article 9100, Revised Statutes, on the following grounds:

(1) a violation of this article or of a rule applicable to the registrant adopted by the commissioner under this article;

(2) gross incompetency in the performance of property tax consulting services;

(3) dishonesty or fraud committed while performing property tax consulting services; or

(4) violation of the standards of ethics adopted by the commissioner.

(a) An individual commits an offense if the individual is required to register under this article, is not registered under this article, and performs or offers to perform property tax consulting services for compensation.

(b) A person commits an offense if the person represents that an individual is a property tax consultant, agent, counselor, advisor, or representative, knowing that the individual is required to be registered under this article and is not registered.

(c) An offense under this section is a Class B misdemeanor.