HBA-KMH C.S.H.B. 79 76(R)BILL ANALYSIS Office of House Bill AnalysisC.S.H.B. 79 By: Gallego Ways & Means 4/13/1999 Committee Report (Substituted) BACKGROUND AND PURPOSE Currently, Section 6.41(c) (Appraisal Review Board), Tax Code, makes a person ineligible to serve on the appraisal review board if the person has served for all or part of three previous terms as a board member on the appraisal review board, is a former member of the governing body or an officer or employee of a taxing unit, or is 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, 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 regardless of size of county. Therefore, Section 6.412(c) applies to all counties with populations of less than 300,000. These provisions can make it difficult to find eligible board members in counties with small populations. C.S.H.B. 79 makes the restriction under Section 6.41(c) applicable to counties of a population of more than 125,000 and repeals Section 6.412(c). 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 make a person ineligible to serve on the appraisal review board if the person has served for all or part of three previous terms as a board member on the appraisal review board, is a former member of the governing body or an officer or employee of a taxing unit, or is a former director, officer, or employee of the appraisal district, in a county with a population of more than 125,000, rather than 300,000. SECTION 2. 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 3. Makes application of this Act prospective. SECTION 4.Emergency clause. Effective date: upon passage. COMPARISON OF ORIGINAL TO SUBSTITUTE C.S.H.B. 79 modifies the original by adding new SECTION 1 to make a person ineligible to serve on the appraisal review board if the person has served for all or part of three previous terms as a board member on the appraisal review board, is a former member of the governing body or an officer or employee of a taxing unit, or is a former director, officer, or employee of the appraisal district, in a county with a population of more than 125,000, rather than 300,000. C.S.H.B. 79 modifies the original to add new SECTION 3 (prospective clause). C.S.H.B. 79 redesignates SECTIONS 1 and 3 (Emergency clause) of the original as SECTIONS 2 and 4, respectively.