To qualify for service on the ARB, an individual must be a resident of the Appraisal District for at least two years prior to taking office. A person is ineligible to serve if the person is a member of the board of directors, an officer, or employee of the appraisal district, an employee of the comptroller, or a member of the governing body, officer or employee of a taxing unit. In a county with a population of more than 100,000, a person is ineligible to serve if the person is a former member of the board of directors, former officer, or former employee of the appraisal district; served as a member of the governing body or officer of a taxing unit for which the appraisal district appraises property, until the fourth anniversary of the date the person ceased being a member or officer; or a person who has appeared before the ARB for compensation during the two-year period preceding the date the person is appointed.