Texas Property Tax Consultant Practice Exam

Once appointed to the ARB, how can a member be removed?

1. He/She cannot be removed during the appointed term

2. By a majority vote of the appraisal district's board of directors

3. Only by the State Comptrollers Office

4. By a majority of voting taxpayers within the district

The correct answer is: By a majority vote of the appraisal district's board of directors

A member of the Appraisal Review Board (ARB) can be removed by a majority vote of the appraisal district's board of directors. This procedure ensures that the governing body responsible for overseeing the ARB has the authority to maintain its effectiveness and integrity. The appraisal district's board of directors typically has the responsibility to appoint members as well as the jurisdiction to manage their continued service to ensure alignment with the district's goals and operational needs. The mechanism for removal allows for accountability, giving the board the power to address any potential issues with a member’s performance or conduct during their term. Understanding this process is crucial for recognizing the governance and checks and balances within property tax administration at the local level. Other options suggest methods of removal that do not align with the established governing structures, such as relying on a specific authority that is not typically involved or necessitating a widespread opinion from taxpayers, which could complicate governance unnecessarily.