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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration and enforcement by the Office of the |
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Comptroller for Public Accounts against an appraisal district for a |
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failure by a district to undertake corrective actions ordered by |
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the Comptroller after review of the district's methods, appraisal |
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standards and procedures. |
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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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Subsections (d) and (e) and adding Subsection (f) to read as |
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follows: |
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(d) If the appraisal district fails to comply with the |
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recommendations in the report and the comptroller finds that the |
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board of directors of the appraisal district failed to take |
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remedial action reasonably designed to ensure substantial |
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compliance with each recommendation in the report before the first |
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anniversary of the date the report was issued, the comptroller |
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[shall notify the Texas Department of Licensing and Regulation, or |
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a successor to the department, which] shall take action necessary |
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to ensure that the recommendations in the report are implemented as |
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soon as practicable. |
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(e) Before February 1 of the year following the year in |
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which the comptroller [Texas Department of Licensing and |
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Regulation, or its successor,] takes action under Subsection (d), |
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the comptroller [and with the assistance of the comptroller, the |
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department] shall determine whether the recommendations in the most |
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recent report have been substantially implemented. The comptroller |
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[executive director of the department] shall notify the chief |
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appraiser and the board of directors of the appraisal district in |
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writing of the comptroller's [department's] determination. |
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(f) If the comptroller determines the appraisal district |
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has failed to substantially implement the recommendations of the |
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report as indicated in subsection (d), the comptroller shall notify |
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and refer the case to the Texas Department of Licensing and |
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Regulation to take all reasonable and necessary remedial action, |
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including the imposition of administrative penalties and/or |
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sanctions under Occupations Code, Chapters 51 and 1151, against the |
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chief appraiser for the noncompliant appraisal district. The |
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comptroller shall provide all necessary support and resources to |
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support any enforcement action taken by the Texas Department of |
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Licensing and Regulation under this section. |
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SECTION 2. Section 1151.204(c)(1), Occupations Code is |
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repealed. |
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SECTION 3. This Act takes effect on September 1, 2025. |