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.