TITLE 22.EXAMINING BOARDS

Part 27. BOARD OF TAX PROFESSIONAL EXAMINERS

Chapter 623. REGISTRATION AND CERTIFICATION

22 TAC §623.12

The Board of Tax Professional Examiners proposes an amendment to §623.12, ReCertification. This amendment will requires registrants certified as an RTC to earn continuing education units for re-certification purposes and increases the number of continuing education units required by RTA or RPA for re-certification purposes.

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 the proposed rule is in effect, the proposed new sections will not have an adverse economic effect on small businesses because the amended section of these rules impose no additional financial burden on anyone. There is no anticipated economic cost to persons who are required to comply with this rule as proposed.

Mr. Montoya has determined that for the first five-year period in which the proposed rules are in effect, the anticipated public benefit is better qualified property tax professionals in the state by ensuring all certified property tax professional complete continuing education.

The probable economic cost to persons required to comply with the amendment will be zero because registrants are already earning continuing education units in excess of what is required and the amendment does not require the state to do or not do anything that is already being done.

The Board requests comments on the substance and effect of the proposed amendment from any interested person. Comments must be received at the Board no later than noon on March 20, 2002. Comments should be addressed 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 Board specifically invites comments from the public on the issues of whether or not the proposed amendment will have an adverse economic effect on small business; if the amendment is believed to have such an effect, then how may the Board legally and feasibly reduce that effect considering the purpose of the statute under which the amendment is to be adopted; and if the amendment is believed to have such an effect

The amendment is proposed under the authority of Texas Civil Statutes Art 8885 Property Taxation Professional Certification Act, which provide the Board of Tax Professional Examiners with the authority to promulgate rules consistent with the Statute.

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

§623.12. ReCertification.

(a) Certification as a registered professional appraiser (RPA) or as a registered Texas assessor/collector (RTA) or registered Texas Collector (RTC) must be renewed on the fifth anniversary date of certification and on each fifth anniversary of recertification so long as the registrant is employed under conditions which require registration with the board. To be recertified as an RPA or an RTA or an RTC the registrant must:

(1) be active in the field of appraising or assessing/collecting or collecting , and renew registration annually with the board for a period of five years (or periods totaling five years) from the date of certification or the date of the last recertification; and

(2) RPA or RTA be awarded not less than 75 [ 60 ] continuing education units (CEUs) during that five-year period. RTC be awarded not less than 25 continuing education units (CEUs) during that five-year period.

(b) One CEU shall be one class hour in an examined education course approved by the board, which is within or related to a field of property taxation. For unexamined courses, workshops, seminars, institutes, the educational sessions of conferences and conventions, publication or property tax related books or articles, teaching property tax education courses, or other property tax activities of an educational nature, the executive director shall assign a number of CEUs to be awarded based on board policies.

(c) A registrant who has been accepted or programmed for retirement shall not be subject to recertification requirements within six months of the established retirement date.

(d) Registrants seeking recertification shall file with the board evidence of course completions, attendance at educational activities, publications, teaching, or other activity for which they feel they should be granted CEU credits. The board shall advise registrants, on the annual renewal notice, of the number of CEUs awarded.

(e) All evidence of passing or auditing an education course must be in the form of a certificate, official letter, or transcript entry pertaining to the individual registrant. Group rosters shall [ not ] be accepted for education courses. [ However, only ] Rosters will be accepted by the board for seminars, workshops, and other noncourse, unexamined group activities. For such an activity, the activity sponsor must submit a consolidated roster on board forms and in accordance with board procedures.

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 March 5, 2002.

TRD-200201357

David E. Montoya

Executive Director

Board of Tax Professional Examiners

Earliest possible date of adoption: April 21, 2002

For further information, please call: (512) 305-7300


22 TAC §623.14

The Board of Tax Professional Examiners proposes an amendment to §623.14, Certification and Recertification: General. This amendment adjust time requirements for retakes of failed board examination.

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 the proposed rule is in effect, the proposed new sections will not have an adverse economic effect on small businesses because the amended section of these rules impose no additional burden on anyone. There is no anticipated economic cost to persons who are required to comply with this rule as proposed.

Mr. Montoya has determined that for the first five-year period in which the proposed rule is in effect, the anticipated public benefit is better qualified property tax professionals in the state by ensuring sufficient time is provided between a examination which was failed and examination re-take to facilitate a thorough review for the retake.

The probable economic cost to persons required to comply with the amendment will be zero because the amendment merely provides more time between examination.

The Board requests comments on the substance and effect of the proposed amendment from any interested person. Comments must be received at the Board no later than noon on March 20, 2002. Comments should be addressed 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 Board specifically invites comments from the public on the issues of whether or not the proposed amendment will have an adverse economic effect on small business; if the amendment is believed to have such an effect, then how may the Board legally and feasibly reduce that effect considering the purpose of the statute under which the amendment is to be adopted; and if the amendment is believed to have such an effect.

The amendment is proposed under the authority of Texas Civil Statutes Art 8885 Property Taxation Professional Certification Act, which provide the Board of Tax Professional Examiners with the authority to promulgate rules consistent with the Statute.

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

§623.14. Certification and Recertification: General

(a) - (d) (No change.)

(e) Reexamination of registrants shall be permitted as listed in paragraphs (1)-(4) of this subsection. All reexaminations shall be on application of the registrant.

(1) Class III examination (appraisal) of Class III examination (assessing/collecting). A registrant who fails the first time must be reexamined within 120 [ 90 ] days of the date of the examination. A registrant who does not pass the Class III examination within four years of their initial application date, [ fails the second time, ] or does not retake the examination within the prescribed time period , shall have the registration cancelled and may apply for reregistration two years after the date of the last failure.

(2) Class III examination (collections). This is a certification examination for the collections field. A registrant who fails the first time must be reexamined within 120 [ 90 ] days of the date of the examination. A registrant who fails the second time must be reexamined within 120 [ 60 ] days of the date of the second examination. A registrant who fails the third time or who fails to take the second or third examination shall have the registration cancelled and may apply for reregistration two years after the date of the last failure.

(3) (No change).

(f) - (i) (No Change).

(j) All examinations shall be proctored by the executive director or designee [ and by a member of the board designated by the board chairman when required by board policies ].

(k) (No change).

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 March 5, 2002.

TRD-200201358

David E. Montoya

Executive Director

Board of Tax Professional Examiners

Earliest possible date of adoption: April 21, 2002

For further information, please call: (512) 305-7300