HBA-JRA, KMH H.B. 79 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 79
By: Gallego
Ways & Means
7/15/1999
Enrolled



BACKGROUND AND PURPOSE 

Prior to the 76th Legislature, Section 6.41(c) (Appraisal Review Board),
Tax Code,  made a person ineligible to serve on the appraisal review board
if the person had served for all or part of three previous terms as a board
member on the appraisal review board, was a former member of the governing
body or an officer or employee of a taxing unit, or was a former director,
officer, or employee of the appraisal district, in a county with a
population of more than 300,000.  Section 6.412(c) (Restrictions on
Eligibility of Board Members), Tax Code, provided that a person was
ineligible to serve on the appraisal review board if that person was a
former member of the board of directors or governing board, or a former
officer or employee of the appraisal district or a taxing unit for which
the appraisal district appraises property regardless of size of county.
Therefore, Section 6.412(c) applied to all counties with populations of
less than 300,000.  These provisions made it difficult to find eligible
board members in counties with small populations.  H.B. 79 deletes the
restrictions in Section 6.41(c) and adds specific restrictions in Section
6.412 for appraisal review boards in counties with populations of more than
100,000 and those with populations of less than 100,000. 

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 6.41(c), Tax Code, to delete text specifying
individuals who are ineligible to serve on the appraisal review board. 

SECTION 2.  Amends Section 6.412, Tax Code, by amending Subsection (c) and
adding Subsections (d) and (e), as follows: 

(c)  Provides that a person is ineligible to serve on the appraisal review
board if the person is a member of the board of directors, an officer, or
employee of the appraisal district, an employee of the comptroller, or a
member of the governing body, officer, or employee of a taxing unit.
Previously, a person was ineligible if the person was formerly a member of
the board of directors, an officer, or employee of the appraisal district,
or formerly a member of the governing body of the a taxing unit for which
the appraisal district appraises property. 

(d)  Provides that a person is ineligible to serve on the appraisal review
board of an appraisal district in a county with a population of more than
100,000 if the person has served for all or part of three previous terms as
a board member or auxiliary board member of the appraisal review board or
is a former member of the board of directors, officer, or employee of the
appraisal district; or if the person served as a member of the governing
body or officer of a taxing unit for which the appraisal district appraises
property within the last four years; or if the person has ever appeared
before the appraisal review board for compensation. 

(e)  Provides that a person who has served for all or part of three
consecutive terms as a board member or auxiliary board member of an
appraisal review board of an appraisal district in a county with a
population of less than 100,000 is ineligible to serve on the  appraisal
review board during a term that begins on the next January 1 following the
third of those consecutive terms. 

SECTION 3.Emergency clause.
  Effective date: upon passage.