BILL ANALYSIS


                                                         S.B. 902
                                                    By: Henderson
                                                    Jurisprudence
                                                          4-27-95
                                     Committee Report (Unamended)
BACKGROUND

Currently, members of an appraisal review board are selected by a
majority of the appraisal district board of directors, which in
turn are appointed by a vote of the governing bodies of the
incorporated cities and towns, school districts, and conservation
and reclamation districts.

An appraisal district is responsible for appraising property in a
county for ad valorem tax purposes of each taxing unit that imposes
such taxes on property.  Among the duties of an appraisal review
board are the determination of protests initiated by property
owners and challenges initiated by taxing units.  Because appraisal
review boards are appointed by the same entity that appraises
property, the appearance of partiality is prevalent.  Because such
boards are twice-removed from the public, they are very indirectly
held accountable to the public.

PURPOSE

As proposed, S.B. 902 provides for the appointment of members to an
appraisal review board.

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 Subsections
(d) and (e) and adding Subsection (f), as follows:

     (d)  Provides that members of an appraisal review board
     (board) are appointed by resolution of a majority of the
     appraisal district board of directors in a district
     established for a county with a population of less than
     100,000.  Provides that members of the board are appointed by
     the commissioners court of the county in a district
     established for a county with a population of 100,000 or more.
     
     (e)  Makes conforming changes.
     
     (f)  Provides that if a change in the population of a county
     according to the most recent federal decennial census requires
     a change in the authority that appoints the members of the
     board under Subsection (d), the change in appointment
     authority takes effect beginning with the appointment of board
     members to terms that begin on a certain date.  Provides that
     a change in appointment authority does not affect an
     appointment that occurs before January 1 or the term of a
     board member appointed before January 1.
     
     SECTION 2.     (a)  Effective date:  January 1, 1996.

     (b)  Makes application of this Act prospective.
     
     (c)  Provides that the term of a member of an appraisal review
     board in a county with a population of 100,000 or more expires
     January 1, 1996.
     
     SECTION 3.     Emergency clause.
           Effective date: upon passage.