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Texas Tax Code

§ 5.09 — BIENNIAL REPORTS

TX § 5.09Title 1. PROPERTY TAX CODE · Part B. PROPERTY TAX ADMINISTRATION · Ch. 5. STATE ADMINISTRATION

Statute text

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(a)The comptroller shall prepare a biennial report of the total appraised values and taxable values of taxable property by category and the tax rates of each county, municipality, special district, and school district in effect for the two years preceding the year in which the report is prepared. (a-1) The comptroller shall:
(1)prescribe the format by which an appraisal district or taxing unit must submit information under this section to the comptroller;
(2)collect and review in detail the information submitted that relates to each county, municipality, and school district; and
(3)collect and review the information submitted that relates to each special district.
(b)Not later than December 31 of each even-numbered year, the comptroller shall:
(1)electronically publish on the comptroller's Internet website the report required by Subsection (a); and

Legislative history

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.04, eff. September 28, 2011. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 11, eff. January 1, 2020.