BILL ANALYSIS


                                                         H.B. 356
                                           By: Hartnett (Sponsor)
                                                          Finance
                                                         05-05-95
                              Senate 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.  As a result, property owners
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

As proposed, H.B. 356 allows the appointment of auxiliary appraisal
review board members and for 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 grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 6.41, Tax Code, by amending Subsection
(c) and adding Subsection (f), as follows:

     (c)  Provides that an individual 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 (board).  Makes conforming
     changes.
     
     (f)  Authorizes a member of the board to be removed from the
     board by a majority vote of the appraisal district board of
     directors.  Sets forth grounds for removal of a board member. 
     
     
     SECTION 2.     Amends Chapter 6C, Tax Code, by adding Section 6.411,
as follows:

     Sec.  6.411.  AUXILIARY BOARD MEMBERS IN CERTAIN COUNTIES. 
     (a)  Authorizes the board of directors of an appraisal
     district to appoint auxiliary members to the board to hear
     taxpayer protests before the board and to assist the board in
     performing its other duties.
     
     (b)  Sets forth the number of auxiliary members that may be
       appointed for counties with certain populations.
       
       (c)  Provides that Sections 6.41(c), (d), and (e) and
       Sections 6.412 and 6.413 apply to auxiliary board members
       appointed under this section.
       
       (d)  Prohibits an auxiliary member of the board appointed
       under this section from voting in a determination made by
       the board, from serving as chairperson or secretary of the
       board, and from being included in determining what
       constitutes a quorum of the board or whether a quorum is
       present at any meeting of the board.
       
       (e)  Provides that an auxiliary member of the board
       appointed under this section is entitled to make a
       recommendation to the board in a protest heard by the member
       but is not entitled to vote on the determination of the
       protest by the board.
       
       (f)  Provides that an auxiliary member of the board
       appointed under this section is entitled to the per diem set
       by the appraisal district budget for each day on which the
       member actively engages in performing the member's duties
       under Subsection (a) or (e) and is entitled to actual and
       necessary expenses incurred in performing those duties in
       the same manner as other members of the board.
     SECTION 3.     Emergency clause.
           Effective date:  90 days after adjournment.