![]() ![]() The more representative of the community’s diversity the board is, the more likely the chief appraiser is to get useful advice and assistance. Some factors the chief appraiser should consider are: geographical differences in the area, different types of agricultural operations in the area, and the different sizes of agricultural and timber operations in the area. When making appointments to the board, the chief appraiser should try to achieve a balanced representation of agricultural or timber land owners. The chief appraiser may not appoint an appraisal district officer or employee to serve on the board. We suggest that chief appraisers accept appointment of an ASCS committee member as the ASCS representative. Because the ASCS is a federal entity, the state has no authority over the agency’s decisions about participation on the advisory board. The ASCS also does not consider the committee member’s representation on the board an official ASCS function. The ASCS headquarters states that if the chief appraiser contacts the county ASCS office, the ASCS county committee should appoint one of its members, not an ASCS employee, to the advisory board. The agency’s national headquarters has prohibited its local offices from appointing an employee of the service to the board. The Agricultural Stabilization and Conservation Service (ASCS) is a branch of the United States Agriculture Department-a federal agency. One board member must be a representative of the “agricultural stabilization and conservation service” in the appraisal district. Two All members of the advisory board must be owners of qualified 1-d, 1-d-1 agricultural, or 1-d-1 timberland in the appraisal district who have lived in the district at least five years. The law specifies the qualifications of the three required members. The chief appraiser may appoint more than three members, again with the advice and consent of his board of directors. These members must be appointed by the chief appraiser with the advice and consent of the board of directors. The agricultural advisory board must have at least three members. The law requires the chief appraiser, with the advice and consent of his board of directors, to appoint an agricultural advisory board. The legislature created this advisory board to help improve communications between the farming and ranching community and the appraisal districtīecause the law is new and many chief appraisers are not experienced in working with an agricultural advisory board, we offer this review of the law and suggestions for its implementation. 6.12, Property Tax Code, requires chief appraisers to appoint an agricultural appraisal advisory board. The Agricultural Appraisal Advisory BoardĮffective August 28, 1989, Sec. However the CCAD has updated this section pursuant to PTC Sec 6.12 effective September 1, 2011, all information stricken through was deleted. ![]()
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