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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the comptroller to conduct a |
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limited-scope review of an appraisal district located in an area |
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declared by the governor to be a disaster area. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 5.102, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (a-1) and (a-2) to read as |
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follows: |
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(a) At least once every two years, the comptroller shall |
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review the governance of each appraisal district, the taxpayer |
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assistance provided by each appraisal district, and the operating |
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and appraisal standards, procedures, and methodology used by each |
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appraisal district, to determine compliance with generally |
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accepted standards, procedures, and methodology. |
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(a-1) The comptroller may conduct a limited-scope review in |
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place of the review required by Subsection (a) if: |
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(1) the appraisal district is established in a county |
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located wholly or partly in an area declared by the governor to be a |
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disaster area during the tax year in which the review is required; |
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(2) the chief appraiser of the appraisal district |
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requests that the review conducted be a limited-scope review; and |
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(3) the comptroller determines that one of the |
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following circumstances exists and was caused by the disaster: |
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(A) a building used by the appraisal district to |
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conduct business is destroyed or is inaccessible or damaged to the |
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extent that it is unusable for at least 30 days; |
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(B) the appraisal district's records are |
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destroyed or are unusable for at least 30 days; |
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(C) the appraisal district's computer system is |
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destroyed or is unusable for at least 30 days; or |
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(D) due to extraordinary circumstances, the |
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appraisal district does not have the resources to undergo a review |
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under this section unless the review is limited in scope. |
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(a-2) After consultation with the advisory committee |
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created under Section 403.302, Government Code, the comptroller by |
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rule may establish procedures and standards for conducting and |
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scoring a [the] review under this section. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |