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.