BILL ANALYSIS H.B. 356 By: Hartnett 03-08-95 Committee Report (Unamended) BACKGROUND Section 6.41, Tax Code, establishes the Appraisal Review Board. Members in some counties are expected to serve on a full-time basis for up to two months. This full-time commitment can prevent knowledgeable professionals from serving because they cannot afford to leave their businesses for extended lengths of time. Also, because of absences, there can be shortages in the hearing panels necessary to hear all the protests. Property owners as a result may not receive enough time for their hearings. The Tax Code currently contains no provisions for removal of appraisal review board members. If a member accepts appointment to the board without fully realizing the time demands, but then refuses to resign, the remaining board, the appraisal district, and the property owners have no recourse. Absences by members reduce the amount of time available to hear property owner protests. PURPOSE The bill allows the appointment of auxiliary appraisal review board members. The bill also allows the removal of appraisal review board members by a majority vote of the appraisal district's board of directors RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 6.41, Tax Code, by amending Subsection (c) and adding Subsection (f). (c) Subjects auxiliary board members to eligibility requirements of regular board members . (f) Allows the removal of a board member by a majority vote of the appraisal district board of directors. Sets forth the grounds for removal: (1) a violation of Section 6.412 (Restrictions on Eligibility of Board Members), or 6.413 (Interest in Certain Contracts Prohibited); or (2) nonattendance, as defined by written policy adopted by a majority of the board of directors. SECTION 2. Amends Subchapter C, Chapter 6, Tax Code, by adding Section 6.411 AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES. (a) Allows the board of directors of an appraisal district to appoint auxiliary members to the appraisal review board. (b) Provides for the number of auxiliary members appointed to be determined by the population of the county. SECTION 2. (c) Provides for regulations applying to board members shall apply to auxiliary (contd.) board members as well. (d) Prohibits an auxiliary member from: voting in a determination made by the board, serving as chairman or secretary of the board, being included in determining a quorum. (e) Allows an auxiliary member to make a recommendation to the board in a protest heard by the member, but prohibits an auxiliary member from voting on the determination of the protest. (f) Provides for a per diem set by the appraisal district budget for each day auxiliary members are actively engaged, and provides for actual and necessary expenses in the same manner as other members of the board. SECTION 3: Emergency Clause. SUMMARY OF COMMITTEE ACTION Public notice was posted in accordance to the rules and a public hearing was held on March 7, 1995. By a record vote of 8 ayes, 0 nays, 0 present not voting and 3 absent, the committee voted to report H.B. 356 to the House without amendment with the recommendation that it sent to the Local and Consent Calendar and that it do pass. Testimony received in favor of the bill: Ken Nolan, representing the Dallas Central Appraisal District Art Cory, representing himself