Texas Tax Code

§ 5.102 — REVIEW OF APPRAISAL DISTRICTS

TX § 5.102Title 1. PROPERTY TAX CODE · Part B. PROPERTY TAX ADMINISTRATION · Ch. 5. STATE ADMINISTRATION

Statute text

(a)At least once every two years, the comptroller shall review the governance of each appraisal district, the taxpayer assistance provided by each appraisal district, and the operating and appraisal standards, procedures, and methodology used by each appraisal district, to determine compliance with generally accepted standards, procedures, and methodology, including compliance with standards, procedures, and methodology prescribed by any appraisal manuals required by law to be prepared and issued by the comptroller. (a-1) The comptroller may conduct a limited-scope review in place of the review required by Subsection (a) if:

(1)the appraisal district is established in a county located wholly or partly in an area declared by the governor to be a disaster area during the tax year in which the review is required;

(2)the chief appraiser of the appraisal district requests that the review conducted be a limited-scope review; and

(3)the comptroller determines that one of the following circumstances exists and was caused by the disaster:

(A)a building used by the appraisal district to conduct business is destroyed or is inaccessible or damaged to the extent that it is unusable for at least 30 days;

(B)the appraisal district's records are destroyed or are unusable for at least 30 days;

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 7, eff. January 1, 2010. Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 14.001, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 490 (H.B. 3384), Sec. 1, eff. June 7, 2019. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 13, eff. January 1, 2020. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595), Sec. 20.001(a), eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 768 (H.B. 4595), Sec. 20.001(b), eff. September 1, 2023.