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.