| |
| |
|
|
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. |