CHAPTER 5. STATE ADMINISTRATION
TAX CODE
TITLE 1. PROPERTY TAX CODE
SUBTITLE B. PROPERTY TAX ADMINISTRATION
CHAPTER 5. STATE ADMINISTRATION
Sec. 5.03. POWERS AND DUTIES GENERALLY. (a) The comptroller
shall adopt rules establishing minimum standards for the
administration and operation of an appraisal district. The
minimum standards may vary according to the number of parcels and
the kinds of property the district is responsible for appraising.
(b) The comptroller may require from each district engaged in
appraising property for taxation an annual report on a form
prescribed by the comptroller on the administration and operation
of the appraisal office.
(c) The comptroller may contract with consultants to assist in
performance of the duties imposed by this chapter.
Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13,
Sec. 6, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 2, eff. Sept. 1, 1991.
Sec. 5.04. TRAINING AND EDUCATION OF APPRAISERS. (a) The
comptroller shall enter into a memorandum of understanding with
the Texas Department of Licensing and Regulation or any successor
agency responsible for certifying tax professionals in this state
in setting standards for and approving curricula and materials
for use in training and educating appraisers and
assessor-collectors, and the comptroller may contract or enter
into a memorandum of understanding with other public agencies,
educational institutions, or private organizations in sponsoring
courses of instruction and training programs.
(b) An appraisal district shall reimburse an employee of the
appraisal office for all actual and necessary expenses, tuition
and other fees, and costs of materials incurred in attending,
with approval of the chief appraiser, a course or training
program sponsored or approved by the Texas Department of
Licensing and Regulation.
Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,
Sec. 7, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 2, eff. Sept. 1, 1991.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
450, Sec. 40, eff. September 1, 2009.
Sec. 5.041. TRAINING OF APPRAISAL REVIEW BOARD MEMBERS. (a)
The comptroller shall:
(1) approve curricula and provide materials for use in training
and educating members of an appraisal review board;
(2) supervise a comprehensive course for training and education
of appraisal review board members and issue certificates
indicating course completion;
(3) make all materials for use in training and educating members
of an appraisal review board freely available online;
(4) establish and maintain a toll-free telephone number that
appraisal review board members may call for answers to technical
questions relating to the duties and responsibilities of
appraisal review board members and property appraisal issues; and
(5) provide, as feasible, online technological assistance to
improve the operations of appraisal review boards and appraisal
districts.
(b) A member of the appraisal review board established for an
appraisal district must complete the course established under
Subsection (a). A member of the appraisal review board may not
participate in a hearing conducted by the board unless the person
has completed the course established under Subsection (a) and
received a certificate of course completion.
(c) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (a), but the
course required may not be provided by an appraisal district or a
taxing unit. The comptroller may assess a fee to recover a
portion of the costs incurred for the training course, but the
fee may not exceed $50 per person trained.
(d) The course material for the course required under Subsection
(a) is the comptroller's Appraisal Review Board Manual in use on
the effective date of this section. The manual shall be updated
regularly. It may be revised on request, in writing, to the
comptroller. The revision language must be approved on the
unanimous agreement of a committee selected by the comptroller
and representing, equally, taxpayers and chief appraisers. The
person requesting the revision shall pay the costs of mediation
if the comptroller determines that mediation is required.
(e) Notwithstanding the provisions of Subsection (b), an
appraisal review board member appointed after a course offering
may continue to serve until the completion of the subsequent
course offering.
(e-1) In addition to the course established under Subsection
(a), the comptroller shall approve curricula and provide
materials for use in a continuing education course for members of
an appraisal review board. The curricula and materials must
include information regarding:
(1) the cost, income, and market data comparison methods of
appraising property;
(2) the appraisal of business personal property;
(3) the determination of capitalization rates for property
appraisal purposes;
(4) the duties of an appraisal review board;
(5) the requirements regarding the independence of an appraisal
review board from the board of directors and the chief appraiser
and other employees of the appraisal district;
(6) the prohibitions against ex parte communications applicable
to appraisal review board members;
(7) the Uniform Standards of Professional Appraisal Practice;
(8) the duty of the appraisal district to substantiate the
district's determination of the value of property;
(9) the requirements regarding the equal and uniform appraisal
of property;
(10) the right of a property owner to protest the appraisal of
the property as provided by Chapter 41; and
(11) a detailed explanation of each of the actions described by
Sections 41.41(a), 41.411, 41.412, 41.413, 41.42, and 41.43 so
that members are fully aware of each of the grounds on which a
property appraisal can be appealed.
(e-2) As soon as practicable after the beginning of the second
year of an appraisal review board member's term of office, the
member must successfully complete the course established under
Subsection (e-1). A person who fails to timely complete the
course established under Subsection (e-1) may not be reappointed
to an additional term on the appraisal review board. If the
person is reappointed to an additional term on the appraisal
review board, the person must successfully complete the course
established under Subsection (e-1) in each year the member
continues to serve.
(e-3) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (e-1), but the
course required by that subsection may not be provided by an
appraisal district or a taxing unit. The comptroller may assess
a fee to recover a portion of the costs incurred for the
continuing education course, but the fee may not exceed $50 for
each person trained.
(f) The comptroller may not advise a property owner, a property
owner's agent, an appraisal district, or an appraisal review
board on a matter that the comptroller knows is the subject of a
protest to the appraisal review board.
Added by Acts 1997, 75th Leg., ch. 691, Sec. 1, eff. Sept. 1,
1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1294, Sec. 1, eff. September 1, 2009.
Sec. 5.042. REQUIRED TRAINING FOR CHIEF APPRAISERS. (a) Except
as provided by this section, a person may not serve as a chief
appraiser for an appraisal district unless the person has
completed the course of training prescribed by Section 1151.164,
Occupations Code.
(b) A person may serve in a temporary, provisional, or interim
capacity as chief appraiser for a period of up to one year
without completing the training required by this section.
(c) This section does not apply to a county assessor-collector
who serves as chief appraiser under Section 6.05(c).
Added by Acts 2005, 79th Leg., Ch.
1111, Sec. 2, eff. July 1, 2006.
Sec. 5.05. APPRAISAL MANUALS AND OTHER MATERIALS. (a) The
comptroller may prepare and issue publications relating to the
appraisal of property and the administration of taxes, or may
approve other publications relating to those matters, including
materials published by The Appraisal Foundation, the
International Association of Assessing Officers, or other
professionally recognized organizations, for use in the
administration of property taxes, including:
(1) a general appraisal manual;
(2) special appraisal manuals as authorized by law;
(3) cost, price, and depreciation schedules as authorized by
law;
(4) periodic news and reference bulletins;
(5) an annotated version of this title and Title 3; and
(6) a handbook containing selected laws and all rules
promulgated by the comptroller relating to the property tax and
its administration.
(b) The comptroller shall revise or supplement all materials
issued by the comptroller or approve other publications
periodically as necessary to keep them current.
(c) The comptroller shall provide without charge one copy of all
materials to officials of local government who are responsible
for administering the property tax system. If a local government
official requests more than one copy, the comptroller may charge
a reasonable fee to offset the costs of printing and distributing
the materials. The comptroller shall make the materials available
to members of the public but may charge a reasonable fee to
offset the costs of printing and distributing the materials.
(d) If the appraised value of property is at issue in a lawsuit
involving property taxation, a court may not admit in evidence
appraisal manuals or cost, price, and depreciation schedules, or
portions thereof, that are prepared and issued pursuant to this
section. The manuals or schedules may only be used for the
limited purpose of impeachment in the same manner and pursuant to
the same evidentiary rules as applicable to books and treatises.
Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,
Sec. 8, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec.
6, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6,
Sec. 3, eff. Sept. 1, 1991.
Amended by:
Acts 2005, 79th Leg., Ch.
412, Sec. 4, eff. September 1, 2005.
Sec. 5.06. EXPLANATION OF TAXPAYER REMEDIES. (a) The
comptroller shall prepare and publish a pamphlet explaining the
remedies available to dissatisfied taxpayers and the procedures
to be followed in seeking remedial action. The comptroller shall
include in the pamphlet advice on preparing and presenting a
protest.
(b) The comptroller shall provide without charge a reasonable
number of copies of the pamphlet to any person on request. The
comptroller may charge a person who requests multiple copies of
the pamphlet a reasonable fee to offset the costs of printing and
distributing those copies. The comptroller at its discretion
shall determine the number of copies that a person may receive
without charge.
Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1989, 71st Leg., ch. 384, Sec. 7, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4,
eff. Sept. 1, 1991.
Sec. 5.07. PROPERTY TAX FORMS AND RECORDS SYSTEMS. (a) The
comptroller shall prescribe the contents of all forms necessary
for the administration of the property tax system and on request
shall furnish sufficient copies of model forms of each type to
the appropriate local officials. The comptroller may require
reimbursement for the costs of printing and distributing the
forms.
(b) The comptroller shall make the contents of the forms uniform
to the extent practicable but may prescribe or approve additional
or substitute forms for special circumstances.
(c) The comptroller shall also prescribe a uniform record system
to be used by all appraisal districts for the purpose of
submitting data to be used in the studies required by Section
5.10 of this code and by Section 403.302, Government Code. The
record system shall include a compilation of information
concerning sales of real property within the boundaries of the
appraisal district. The sales information maintained in the
uniform record system shall be submitted annually in a form
prescribed by the comptroller.
Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4,
eff. Sept. 1, 1991; Acts 2003, 78th Leg., ch. 1183, Sec. 4, eff.
June 20, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 5, eff. January 1, 2010.
Sec. 5.08. PROFESSIONAL AND TECHNICAL ASSISTANCE. (a) The
comptroller may provide professional and technical assistance on
request in appraising property, installing or updating tax maps,
purchasing equipment, developing recordkeeping systems, or
performing other appraisal activities. The comptroller may also
provide professional and technical assistance on request to an
appraisal review board. The comptroller may require reimbursement
for the costs of providing the assistance.
(b) The comptroller may provide information to and consult with
persons actively engaged in appraising property for tax purposes
about any matter relating to property taxation without charge.
Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,
Sec. 9, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 4, eff. Sept. 1, 1991.
Sec. 5.09. ANNUAL REPORTS. (a) The comptroller shall publish
an annual report of the operations of the appraisal districts.
The report shall include for each appraisal district, each
county, and each school district and may include for other taxing
units the total appraised values, assessed values, and taxable
values of taxable property by class of property, the assessment
ratio, and the tax rate.
(b) The comptroller shall deliver a copy of each annual report
published under Subsection (a) of this section to the governor,
the lieutenant governor, and each member of the legislature.
(c) Repealed by Acts 1991, 72nd Leg., 2nd C.S. ch. 6, Sec. 66,
eff. Jan. 8, 1992.
Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1,
1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13,
Sec. 10, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec.
8, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6,
Sec. 5, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch.
6, Sec. 66, eff. Jan. 8, 1992.
Sec. 5.10. RATIO STUDIES. (a) At least once every two years,
the comptroller shall conduct a study in each appraisal district
to determine the degree of uniformity of and the median level of
appraisals by the appraisal district within each major category
of property. The comptroller shall publish a report of the
findings of the study, including in the report the median levels
of appraisal for each major category of property, the coefficient
of dispersion around the median level of appraisal for each major
category of property, and any other standard statistical measures
that the comptroller considers appropriate. In conducting the
study, the comptroller shall apply appropriate standard
statistical analysis techniques to data collected as part of the
study of school district taxable values required by Section
403.302, Government Code.
(b) The published findings of a ratio study conducted by the
comptroller shall be distributed to all members of the
legislature and to all appraisal districts.
(c) In conducting a study under this section, the comptroller or
the comptroller's authorized representative may enter the
premises of a business, trade, or profession and inspect the
property to determine the existence and market value of property
used for the production of income. An inspection under this
subsection must be made during normal business hours or at a time
mutually agreeable to the comptroller or the comptroller's
authorized representative and the person in control of the
premises.
Added by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 11,
eff. Jan. 1, 1984. Amended by Acts 1983, 68th Leg., p. 5404, ch.
1001, Sec. 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823,
Sec. 2, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 384, Sec. 9,
eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 7, eff.
Sept. 1, 1991; Acts 1995, 74th Leg., ch. 260, Sec. 44, eff. May
30, 1995.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 6, eff. January 1, 2010.
Sec. 5.102. REVIEW OF APPRAISAL DISTRICTS. (a) At least once
every two years, the comptroller shall review the governance of
each appraisal district, taxpayer assistance provided, and the
operating and appraisal standards, procedures, and methodology
used by each appraisal district, to determine compliance with
generally accepted standards, procedures, and methodology. After
consultation with the advisory committee created under Section
403.302, Government Code, the comptroller by rule may establish
procedures and standards for conducting and scoring the review.
(b) In conducting the review, the comptroller is entitled to
access to all records and reports of the appraisal district, to
copy or print any record or report of the appraisal district, and
to the assistance of the appraisal district's officers and
employees.
(c) At the conclusion of the review, the comptroller shall, in
writing, notify the appraisal district concerning its performance
in the review. If the review results in a finding that an
appraisal district is not in compliance with generally accepted
standards, procedures, and methodology, the comptroller shall
deliver a report that details the comptroller's findings and
recommendations for improvement to:
(1) the appraisal district's chief appraiser and board of
directors; and
(2) the superintendent and board of trustees of each school
district participating in the appraisal district.
(d) If the appraisal district fails to comply with the
recommendations in the report and the comptroller finds that the
board of directors of the appraisal district failed to take
remedial action reasonably designed to ensure substantial
compliance with each recommendation in the report before the
first anniversary of the date the report was issued, the
comptroller shall notify the Board of Tax Professional Examiners,
or a successor to the board, which shall take action necessary to
ensure that the recommendations in the report are implemented as
soon as practicable.
(e) Before February 1 of the year following the year in which
the Board of Tax Professional Examiners, or its successor, takes
action under Subsection (d), and with the assistance of the
comptroller, the board shall determine whether the
recommendations in the most recent report have been substantially
implemented. The presiding officer of the board shall notify
the chief appraiser and the board of directors of the appraisal
district in writing of the board's determination.
Added by Acts 1991, 72nd Leg., ch. 843, Sec. 9, eff. Sept. 1,
1991. Amended by Acts 1995, 74th Leg., ch. 260, Sec. 46, eff. May
30, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 65, eff. Sept. 1,
1997; Acts 2003, 78th Leg., ch. 1183, Sec. 5, eff. June 20, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 7, eff. January 1, 2010.
Sec. 5.12. PERFORMANCE AUDIT OF APPRAISAL DISTRICT. (a) The
comptroller shall audit the performance of an appraisal district
if one or more of the following conditions exist according to
each of two consecutive studies conducted by the comptroller
under Section 5.10, regardless of whether the prescribed
condition or conditions that exist are the same for each of those
studies:
(1) the overall median level of appraisal for all property in
the district for which the comptroller determines a median level
of appraisal is less than 0.75;
(2) the coefficient of dispersion around the overall median
level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the
district for which the comptroller determines a median level of
appraisal exceeds 0.30; or
(3) the difference between the median levels of appraisal for
any two classes of property in the district for which the
comptroller determines a median level of appraisal is more than
0.45.
(b) At the written request of the governing bodies of a majority
of the taxing units participating in an appraisal district or of
a majority of the taxing units entitled to vote on the
appointment of appraisal district directors, the comptroller
shall audit the performance of the appraisal district. The
governing bodies may request a general audit of the performance
of the appraisal district or may request an audit of only one or
more particular duties, practices, functions, departments, or
other appraisal district matters.
(c) At the written request of the owners of not less than 10
percent of the number of accounts or parcels of property in an
appraisal district belonging to a single class of property, if
the class constitutes at least five percent of the appraised
value of taxable property within the district in the preceding
year, or at the written request of the owners of property
representing not less than 10 percent of the appraised value of
all property in the district belonging to a single class of
property, if the class constitutes at least five percent of the
appraised value of taxable property in the district in the
preceding year, the comptroller shall audit the performance of
the appraisal district. The property owners may request a general
audit of the performance of the appraisal district or may request
an audit of only one or more particular duties, practices,
functions, departments, or other appraisal district matters. A
property owner may authorize an agent to sign a request for an
audit under this subsection on the property owner's behalf. The
comptroller may require a person signing a request for an audit
to provide proof that the person is entitled to sign the request
as a property owner or as the agent of a property owner.
(d) A request for a performance audit of an appraisal district
may not be made under Subsection (b) or (c) if according to each
of the two most recently published studies conducted by the
comptroller under Section 5.10:
(1) the overall median level of appraisal for all property in
the district for which the comptroller determines a median level
of appraisal is more than 0.90 and less than 1.10;
(2) the coefficient of dispersion around the overall median
level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the
district for which the comptroller determines a median level of
appraisal is less than 0.15; and
(3) the difference between the highest and lowest median levels
of appraisal in the district for the classes of property for
which the comptroller determines a median level of appraisal is
less than 0.20.
(e) A request for a performance audit of an appraisal district
may not be made under Subsection (b) or (c):
(1) during the two years immediately following the publication
of the second of two consecutive studies according to which the
comptroller is required to conduct an audit of the district under
Subsection (a);
(2) during the year immediately following the date the results
of an audit of the district conducted by the comptroller under
Subsection (a) are reported to the chief appraiser of the
district; or
(3) during a year in which the comptroller is conducting a
review of the district under Section 5.102.
(f) For purposes of this section, "class of property" means a
major kind of property for which the comptroller determines a
median level of appraisal under Section 5.10 of this code.
(g) Repealed by Acts 2009, 81st Leg., R.S., Ch. 288, Sec. 11,
eff. January 1, 2010.
(h) In addition to the performance audits required by
Subsections (a), (b), and (c) and the review of appraisal
standards required by Section 5.102, the comptroller may audit an
appraisal district to analyze the effectiveness and efficiency of
the policies, management, and operations of the appraisal
district. The results of the audit shall be delivered in a report
that details the comptroller's findings and recommendations for
improvement to the appraisal district's chief appraiser and board
of directors and the governing body of each taxing unit
participating in the appraisal district. The comptroller may
require reimbursement by the appraisal district for some or all
of the costs of the audit, not to exceed the actual costs
associated with conducting the audit.
Added by Acts 1987, 70th Leg., ch. 860, Sec. 1, eff. Jan. 1,
1990. Amended by Acts 1989, 71st Leg., ch. 384, Sec. 12, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 843, Sec. 10, eff. Sept.
1, 1991; Acts 2003, 78th Leg., ch. 1183, Sec. 6, eff. June 20,
2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 8, eff. January 1, 2010.
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 11, eff. January 1, 2010.
Sec. 5.13. ADMINISTRATION OF PERFORMANCE AUDITS. (a) The
comptroller shall complete an audit required by Section 5.12(a)
within two years after the date of the publication of the second
of the two studies the results of which required the audit to be
conducted. The comptroller shall complete an audit requested
under Section 5.12(b) or (c) as soon as practicable after the
request is made.
(b) The comptroller may not audit the financial condition of an
appraisal district or a district's tax collections. If the
request is for an audit limited to one or more particular
matters, the comptroller's audit must be limited to those
matters.
(c) The comptroller must approve the specific plan for the
performance audit of an appraisal district. Before approving an
audit plan, the comptroller must provide any interested person an
opportunity to appear before the comptroller and to comment on
the proposed plan. Not later than the 20th day before the date
the comptroller considers the plan for an appraisal district
performance audit, the comptroller must notify the presiding
officer of the appraisal district board of directors that the
comptroller intends to consider the plan. The notice must include
the time, date, and place of the meeting to consider the plan.
Immediately after receiving the notice, the presiding officer
shall deliver a copy of the notice to the other members of the
appraisal district board of directors.
(d) In conducting a general audit, the comptroller shall
consider and report on:
(1) the extent to which the district complies with applicable
law or generally accepted standards of appraisal or other
relevant practice;
(2) the uniformity and level of appraisal of major kinds of
property and the cause of any significant deviations from ideal
uniformity and equality of appraisal of major kinds of property;
(3) duplication of effort and efficiency of operation;
(4) the general efficiency, quality of service, and
qualification of appraisal district personnel; and
(5) except as otherwise provided by Subsection (b) of this
section, any other matter included in the request for the audit.
(e) In conducting the audit, the comptroller is entitled to have
access at all times to the books, appraisal and other records,
reports, vouchers, and other information, whether confidential or
not, of the appraisal district. The comptroller may require the
assistance of appraisal district officers or employees that does
not interfere significantly with the ordinary functions of the
appraisal district. The comptroller may rely on any analysis it
has made previously relating to the appraisal district if the
previous analysis is useful or relevant to the audit.
(f) The comptroller shall report the results of its audit in
writing to the governing body of each taxing unit that
participates in the appraisal district, to the chief appraiser,
and to the presiding officer of the appraisal district board of
directors. If the audit was requested under Section 5.12(c) of
this code, the comptroller shall also provide a report to a
representative of the property owners who requested the audit.
(g) If the audit is required or requested under Section 5.12(a)
or (b) of this code, the appraisal district shall reimburse the
comptroller for the costs incurred in conducting the audit and
making its report of the audit. The costs shall be allocated
among the taxing units participating in the district in the same
manner as an operating expense of the district. If the audit is
requested under Section 5.12(c) of this code, the property owners
who requested the audit shall reimburse the comptroller for the
costs incurred in conducting the audit and making its report of
the audit and shall allocate the costs among those property
owners in proportion to the appraised value of each property
owner's property in the district or on such other basis as the
property owners may agree. If the audit confirms that the median
level of appraisal for a class of property exceeds 1.10 or that
the median level of appraisal for a class of property varies at
least 10 percent from the overall median level of appraisal for
all property in the district for which the comptroller determines
a median level of appraisal, within 90 days after the date a
request is made by the property owners for reimbursement the
appraisal district shall reimburse the property owners who
requested the audit for the amount paid to the comptroller for
the costs incurred in conducting the audit and making the report.
Before conducting an audit under Section 5.12(c), the comptroller
may require the requesting taxing units or property owners to
provide the comptroller with a bond, deposit, or other financial
security sufficient to cover the expected costs of conducting the
audit and making the report. For purposes of this subsection,
"costs" include expenses related to salaries, professional fees,
travel, reproduction or other printing services, and consumable
supplies that are directly attributable to conducting the audit.
(h) At any time after the request for an audit is made, the
comptroller may discontinue the audit in whole or in part if
requested to do so by:
(1) the governing bodies of a majority of the taxing units
participating in the district, if the audit was requested by a
majority of those units;
(2) the governing bodies of a majority of the taxing units
entitled to vote on the appointment of appraisal district
directors, if the audit was requested by a majority of those
units; or
(3) if the audit was requested under Section 5.12(c) of this
code, by the taxpayers who requested the audit.
(i) The comptroller by rule may adopt procedures, audit
standards, and forms for the administration of the performance
audits.
Added by Acts 1987, 70th Leg., ch. 860, Sec. 1, eff. Jan. 1,
1990. Redesignated from Sec. 5.12(c) to (i) and amended by Acts
1989, 71st Leg., ch. 384, Sec. 12, eff. Sept. 1, 1989. Amended by
Acts 1991, 72nd Leg., ch. 843, Sec. 11, eff. Sept. 1, 1991.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
288, Sec. 9, eff. January 1, 2010.
Sec. 5.14. PUBLIC ACCESS, INFORMATION, AND COMPLAINTS. (a) The
comptroller shall develop and implement policies that provide the
public with a reasonable opportunity to submit information on any
property tax issue under the jurisdiction of the comptroller.
(b) The comptroller shall prepare and maintain a written plan
that describes how a person who does not speak English or who has
a physical, mental, or developmental disability may be provided
reasonable access to the comptroller's programs.
(c) The comptroller shall prepare information of public interest
describing the property tax functions of the office of the
comptroller and the comptroller's procedures by which complaints
are filed with and resolved by the comptroller. The comptroller
shall make the information available to the public and
appropriate state agencies.
(d) If a written complaint is filed with the comptroller that
the comptroller has authority to resolve, the comptroller, at
least quarterly and until final disposition of the complaint,
shall notify the parties to the complaint of the status of the
complaint unless notice would jeopardize an undercover
investigation.
(e) The comptroller shall keep an information file about each
complaint filed with the comptroller that the comptroller has
authority to resolve.
Added by Acts 1989, 71st Leg., ch. 384, Sec. 13, eff. Sept. 1,
1989. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 6,
eff. Sept. 1, 1991.
Sec. 5.16. ADMINISTRATIVE PROVISIONS. (a) The comptroller may
inspect the records or other materials of an appraisal office or
taxing unit, including the relevant records and materials in the
possession or control of a consultant, advisor, or expert hired
by the appraisal office or taxing unit, for the purpose of:
(1) establishing, reviewing, or evaluating the value of or an
appraisal of any property; or
(2) conducting a study, review, or audit required by Section
5.10 or 5.102 or by Section 403.302, Government Code.
(b) On request of the comptroller, the chief appraiser or
administrative head of the taxing unit shall produce the
materials in the form and manner prescribed by the comptroller.
Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 7, eff.
Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1040, Sec.
66, eff. Sept. 1, 1997.