87R8310 DRS-F
 
  By: Bettencourt S.B. No. 1435
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the scope of the review of an appraisal district by the
  comptroller of public accounts.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 5.102, Tax Code, is amended by amending
  Subsection (a-2) and adding Subsection (a-3) to read as follows:
         (a-2)  The comptroller shall conduct a limited-scope review
  in place of the review required by Subsection (a) if, during the
  most recently conducted review, the comptroller found the appraisal
  district to be in compliance with generally accepted appraisal
  standards, procedures, and methodology and did not make any
  recommendations for improvement. A limited-scope review under this
  subsection:
               (1)  must be restricted to a review of appraisal
  district operations; 
               (2)  may not be scored; and
               (3)  may be conducted only once every four years.
         (a-3)  After consultation with the property tax
  administration advisory board [committee created under Section
  403.302, Government Code], the comptroller by rule may establish
  procedures and standards for conducting and scoring a review under
  this section.
         SECTION 2.  This Act takes effect September 1, 2021.