CHAPTER 5. STATE ADMINISTRATION

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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

State Codes and Statutes

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