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