HBA-JRA S.B. 379 76(R)BILL ANALYSIS Office of House Bill AnalysisS.B. 379 By: Cain (Hilbert) Ways & Means 3/17/1999 Engrossed BACKGROUND AND PURPOSE The current provisions applying to a person's eligibility to serve on an appraisal review board in a county with a population of more than 300,000 were approved in 1995 in an effort to make appraisal review boards more independent. However, a similar bill featured the same restrictions, but applied to all counties regardless of population. S.B. 379 establishes separate restrictions on eligibility to serve on appraisal review boards in counties with populations of more than 300,000 and counties with populations of less 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. Amends Section 6.41(c), Tax Code, to delete certain eligibility requirements for a member of an appraisal district 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 an appraisal review board if the person is a member of the board of directors, officer, or employee of the appraisal district, an employee of the Comptroller of Public Accounts, or a member of the governing body, officer, or employee of a taxing unit. (d) Provides that a person is ineligible to serve on an appraisal review board of an appraisal district established for a county with a population of more than 300,000 if the person has served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board or if less than four years have passed since the person served as a member of the governing body or officer of a taxing unit for which the appraisal district appraises property. (e) Provides that in an appraisal district established for a county with a population of less than 300,000, a person who has served for all or part of three previous terms as a board member or auxiliary board member on the appraisal review board 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.