BILL ANALYSIS
By: Rose
Committee Report (Substituted)
BACKGROUND AND PURPOSE
Current law requires counties of more than 125,000 to appoint a taxpayer liaison officer to ensure public access to and information about the appraisal process and protest procedures. Many counties have been appointing their chief appraiser to this position.
CSHB 3038 establishes that the chief appraiser or any other person who performs appraisal services for the district is not eligible to be appointed to this position.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
The bill specifies that the chief appraiser or any other person who performs appraisal services for the district is not eligible to be the taxpayer liaison officer for the appraisal district.
EFFECTIVE DATE
The Act takes effect September 1, 2007.
COMPARISON OF SUBSTITUTE TO THE ORIGINAL
The substitute adds language prohibiting any other person aside from the chief appraiser who performs appraisal services for the appraisal district from serving as the taxpayer liaison, whereas the original only prohibited the chief appraiser from serving in this capacity.