HBA-JRA H.B. 1410 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1410
By: Junell
Ways & Means
3/11/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, Section 6.412, Tax Code, provides that a former director, former
officer, or former employee of a taxing unit is not eligible for membership
on an appraisal review board that appraises property for that taxing unit.
Under attorney general letter opinion DM-462, the provision also covers
former government employees under a contract of hire, express or implied,
oral or written, where the employer has the power or right to control and
direct the employee in material details of how the work is to be performed,
and who are compensated for their work.  In small counties this provision
excludes a proportionately large number of individuals from serving on
appraisal review boards.  Additionally, the provision excludes persons who
may have valuable experience in the tax appraisal field.  H.B. 1410 exempts
counties with populations between 5,000 and 300,000 from this restriction
on appraisal review board membership eligibility. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 6.412(c), Tax Code, to provide that this
subsection, relating to a person's ineligibility to serve on the appraisal
review board, applies only to an appraisal district established for a
county with a population between 5,000 and 300,000. 

SECTION 2.Emergency clause.
  Effective date: upon passage.