BILL ANALYSIS H.B. 2661 By: Willis (Harris) Finance 5-18-95 Senate Committee Report (Unamended) BACKGROUND Current law prohibits an appraisal district serving an area with a population of at least one million people and in which the most populous city has a population of less than 450,000 from having its office and the appraisal review board located in the same building. Currently, the only county this law applies to is Tarrant County. However, nearly all appraisal districts and appraisal review boards around the state are located together. The requirement for staffing, computer services, records, maps and defense of values at the appraisal review board makes separation inefficient and costly. PURPOSE As proposed, H.B. 2661 repeals Section 6.42(d), Tax Code, relating to the requirement that certain offices of an appraisal review board not be located in the same building in which an office of an appraisal district is located. 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. Repealer: Section 6.42(d), Tax Code (Regarding an office of an appraisal review board not being located in the same building as an office of an appraisal district is located). SECTION 2. Emergency clause. Effective date: upon passage.