| TO: | Honorable Steve Ogden, Chair, Senate Committee on Finance |
| FROM: | John S. O'Brien, Director, Legislative Budget Board |
| IN RE: | HB3491 by Otto (Relating to the qualifications and selection of the board of directors of an appraisal district.), As Engrossed |
The bill would amend Section 6.03 of the Tax Code to require that at least two positions on the appraisal district board of directors each be held by an individual who is not: (1) an officer or employee of a taxing unit that participates in the district, or (2) a former employee of a taxing unit that participates in the district who draws a pension from a participating taxing unit.
If, after the selection of five directors under the current selection process, the conditions of this bill were not met, the taxing units that participate in the appraisal district would have to jointly appoint the necessary number of additional directors to meet the requirements of this bill.
The bill would provide that an individual who had served for all or part of three consecutive terms on an appraisal district board be ineligible to serve on the board for the term beginning on the next January 1, following the third of those consecutive terms.
This bill would take effect September 1, 2007, but it would not affect the right of a person serving on an appraisal district board of directors on the effective date to complete his or her term on the board.
Because the state is constitutionally prohibited from imposing a state property tax, there would be no direct fiscal impact on the state.
Passage of this bill could result in an increase in the total number of appraisal district board members in Texas. Since board members are not compensated, there should be no significant additional costs to units of local government.
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JOB, CT
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