By Ramsay H.B. No. 3319
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the operation and performance of appraisal districts
1-3 and the determination of school district property values.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 403.302(c), Government Code, is amended
1-6 to read as follows:
1-7 (c) If the comptroller determines in the annual study that
1-8 the market value of property in a school district as determined by
1-9 the appraisal district that appraises property for the school
1-10 district, less the total of the amounts and values listed in
1-11 Subsection (d) as determined by that appraisal district, is valid,
1-12 the market value of property in the school district, as determined
1-13 by the appraisal district that appraises property for the school
1-14 district, less the total of the amounts and values listed in
1-15 Subsection (d) as determined by that appraisal district, is
1-16 presumed to represent taxable value. If the comptroller does not
1-17 determine in the annual study that such market value of property is
1-18 valid, the comptroller shall audit the performance of an appraisal
1-19 district in accordance with Section 5.12, Tax Code. [In the
1-20 absence of such a presumption, taxable value is the value
1-21 determined by the comptroller under Subsection (a).]
1-22 SECTION 2. Section 5.101(c), Tax Code, is amended to read as
1-23 follows:
2-1 (c) If noncompliance with generally accepted appraisal
2-2 standards and practices is found in two consecutive reviews and if
2-3 an affected appraisal district's chief appraiser and board of
2-4 directors fail to take effective remedial action as determined by
2-5 the comptroller, or if an appraisal district fails to develop and
2-6 implement an appropriate plan under Section 5.12(h), the
2-7 comptroller may appoint a special master who may exercise
2-8 supervision and control over the operations of the district until
2-9 full compliance with generally accepted appraisal standards and
2-10 practices is achieved or until the plan is developed and
2-11 implemented. The appraisal district shall bear the costs related
2-12 to the master's supervision and control.
2-13 SECTION 3. Section 5.12, Tax Code, is amended by adding
2-14 Subsection (h) to read as follows:
2-15 (h) If the comptroller does not determine in the annual
2-16 study of the market value of property conducted under Section
2-17 403.302, Government Code, that an appraisal district's market value
2-18 of property is valid, the comptroller shall audit the performance
2-19 of the appraisal district. The comptroller may conduct a general
2-20 audit of the performance of the appraisal district or may audit
2-21 only one or more particular duties, practices, functions,
2-22 departments, or other appraisal district matters. The comptroller
2-23 may order the development of an improvement plan that addresses the
2-24 deficiencies found in an audit, submission of the plan to the
2-25 comptroller for approval, and implementation of the plan.
2-26 SECTION 4. Section 5.13(a), Tax Code, is amended to read as
3-1 follows:
3-2 (a) The comptroller shall complete an audit required by
3-3 Section 5.12(a) of this code within two years after the date of the
3-4 publication of the second of the two annual studies the results of
3-5 which required the audit to be conducted. The comptroller shall
3-6 complete an audit requested under Section 5.12(b) or (c) of this
3-7 code as soon as practicable after the request is made. The
3-8 comptroller shall complete an audit required by Section 5.12(h) of
3-9 this code as soon as practicable.
3-10 SECTION 5. This Act takes effect immediately if it receives
3-11 a vote of two-thirds of all the members elected to each house, as
3-12 provided by Section 39, Article III, Texas Constitution. If this
3-13 Act does not receive the vote necessary for immediate effect, this
3-14 Act takes effect September 1, 2001.