HBA-KMH H.B. 79 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 79 By: Gallego Ways & Means 12/29/1998 Introduced BACKGROUND AND PURPOSE Current law prohibits a person from serving on an appraisal review board if the person has previously served on or worked for the appraisal district or taxing unit in the locale which the board reviews. This prohibition may hamper appraisal review boards in areas where the population base is relatively small. H.B. 79 repeals the section of the Tax Code which provides the restriction (leaving in place a statutory provision regarding eligibility to serve on an appraisal board in a county of more than 300,000). 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. Repealer: Section 6.412(c), Tax Code (Local Administration - Appraisal Review Board - Restrictions on Eligibility of Board Members). This subsection currently provides that a person is ineligible to serve on the appraisal review board if that person is a former member of the board of directors or governing board, or former officer or employee of the appraisal district or a taxing unit for which the appraisal district appraises property. SECTION 2.Emergency clause. Effective date: upon passage.