TITLE 22.EXAMINING BOARDS

Part 27. BOARD OF TAX PROFESSIONAL EXAMINERS

Chapter 623. REGISTRATION AND CERTIFICATION

22 TAC §623.8

The Board of Tax Professional Examiners proposes an amendment to §623.8, Qualifications for Certification as Registered Professional Appraiser (RPA). This amendment implements the USPAP course requirement for Class IV-appraiser.

Mr. David E. Montoya, Executive Director of the Board of Tax Professional Examiners, has determined that for the first five year period in which the proposed rule is in effect, there will be no fiscal implications for state or local government as a result of enforcing or administering this section.

Mr. Montoya has also determined that for the first five-year period in which proposed rule is in effect, the proposed new section will not have an adverse economic effect on small businesses because the amended section of these rules impose no additional burden on small businesses.

Mr. Montoya has determined that for the first five-year period in which the proposed rule is in effect, the anticipated public benefit is the assurance that all tax professionals will be better educated, thus ensuring faith and confidence in the Property Tax Professional Certification Act.

Comments on the proposal may be submitted to David E. Montoya, Executive Director, Texas State Board of Tax Professional Examiners, 333 Guadalupe, Tower II, Suite 520, Austin, Texas 78701 or faxed to his attention at (512) 305-7304.

The amendment is proposed under the authority of Texas Civil Statutes Occupations Code, Chapter 1151 Property Taxation Professional Certification Act, which provides the Board of Tax Professional Examiners with the authority to make all rules, not inconsistent with the Constitution and Laws of this State, which are reasonably necessary for the proper performance of its duties and regulations of proceedings before it.

No other article, statute or code is affected by this proposed amendment.

§623.8.Qualifications for Certification as Registered Professional Appraiser (RPA).

(a) - (b) (No change.)

(c) The registrant who is designated as Class III-appraiser must qualify for Class IV-appraisal (certification as registered professional appraiser) at a date no later than two years after the date of designation as Class III-appraiser. To qualify for Class IV-appraiser (RPA) the registrant must:

(1) - (4) (No change.)

(5) pass an approved education course in USPAP;

(6) [ (5) ] pass a Class IV-appraisal (RPA) comprehensive board examination on appraisal and related aspects of property taxation in Texas.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on April 5, 2006.

TRD-200602038

David E. Montoya

Executive Director

Board of Tax Professional Examiners

Earliest possible date of adoption: May 21, 2006

For further information, please call: (512) 305-7301


22 TAC §623.18

(Editor's note: The text of the following section proposed for repeal will not be published. The section may be examined in the offices of the Board of Tax Professional Examiners or in the Texas Register office, Room 245, James Earl Rudder Building, 1019 Brazos Street, Austin.)

The Board of Tax Professional Examiners proposes the repeal of Board rule §623.18, USPAP Training for all Registered Professional Appraisers. This proposed repeal provides a more organized Chapter 623 regarding Registration and Certification. The repealed rule is incorporated as a proposed amendment to §623.8, Qualifications for Certification as Registered Professional Appraiser (RPA), and is published elsewhere in this edition of the Texas Register .

Mr. David E. Montoya, Executive Director of the Board of Tax Professional Examiners, has determined that for the first five year period in which the proposed repeal is in effect, there will be no fiscal implications for state or local government as a result of enforcing or administering this section.

Mr. Montoya has also determined that for the first five-year period in which the proposed repeal is in effect, the repeal will not have any adverse economic effect on small businesses because the repealed rule imposes no additional burden on small businesses.

Mr. Montoya has determined that for the first five-year period in which the proposed repeal is in effect, the anticipated public benefit will be more organized rules regarding Registration and Certification.

Comments on the proposed repeal may be submitted to David E. Montoya, Executive Director, Texas State Board of Tax Professional Examiners, 333 Guadalupe, Tower II, Suite 520, Austin, Texas 78701 or faxed to his attention at (512) 305-7304.

The repeal is proposed under the authority of Texas Civil Statutes Occupations Code, Chapter 1151 Property Taxation Professional Certification Act, which provides the Board of Tax Professional Examiners with the authority to make all rules, not inconsistent with the Constitution and Laws of this State, which are reasonably necessary for the proper performance of its duties and regulations of proceedings before it.

No other article, statute or code is affected by this proposed repeal.

§623.18.USPAP Training for all Registered Professional Appraisers.

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on April 5, 2006.

TRD-200602037

David E. Montoya

Executive Director

Board of Tax Professional Examiners

Earliest possible date of adoption: May 21, 2006

For further information, please call: (512) 305-7301