Texas. State Tax Board.

The Texas State Tax Board was created in 1905 by the 29th Texas Legislature, House Bill 22. The board administered the ad valorem tax on intangible assets. The original law applied to railroads, toll bridges, ferries, and car companies. It was amended to omit car companies and add oil pipelines as common carriers; motor buses; and common, specialized, and contract motor carriers. In addition, the State Tax Board was given the duties of conducting investigations to increase compliance with tax laws, studying tax systems of other jurisdictions, and making recommendations for improvement of the tax laws of Texas. The board was also charged with determining the value of lands belonging to the University of Texas for property tax assessment, according to the respective counties in which they are located. This function, like that of intangible tax assessment, was actually performed by the Ad Valorem Tax Division of the Texas Comptroller's office. The board acted largely as a review agency. The membership of the State Tax Board evolved over the course of its existence but in its last configuration it had three ex-officio members: the Comptroller of Public Accounts, the Secretary of State, and the State Treasurer. The board was abolished in 1979, effective January 1, 1982, by the 66th Texas Legislature, through Senate Bill 621 which created the Property Tax Code. The new Texas State Property Tax Board combined the duties of the Texas State Tax Board with those of the Texas School Tax Assessment Practices Board (which had been created in 1977).