HBA-JRA, MAJ H.B. 824 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 824 By: Chisum Ways and Means 3/10/1999 Introduced BACKGROUND AND PURPOSE Currently, any former member of a taxing unit is prohibited from serving on an appraisal review board with jurisdiction over the taxing unit. This may place a burden on counties with small populations, as residents of these counties must participate in more activities and serve on more governmental bodies for local governments to function effectively. H.B. 824 makes the prohibition regarding membership on an appraisal review board, by a former member of the governing body of the taxing unit, applicable only to an appraisal district established for a county having a population of more than 50,000. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 6.412(c), Tax Code, by making the prohibition against service on an appraisal review board by a former member of the governing body of a taxing unit for which the appraisal district appraised property applicable only to an appraisal district in a county with a population of 50,000 or more. SECTION 2. Emergency clause. Effective date: upon passage.