TAX CODE
SUBTITLE B. PROPERTY TAX ADMINISTRATION
CHAPTER 5. STATE ADMINISTRATION
§ 5.03. POWERS AND DUTIES GENERALLY. (a) The
comptroller shall adopt rules establishing minimum standards for
the administration and operation of an appraisal district. The
minimum standards may vary according to the number of parcels and
the kinds of property the district is responsible for appraising.
(b) The comptroller may require from each district engaged
in appraising property for taxation an annual report on a form
prescribed by the comptroller on the administration and operation
of the appraisal office.
(c) The comptroller may contract with consultants to assist
in performance of the duties imposed by this chapter.
Acts 1979, 66th Leg., p. 2221, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 6,
eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 2,
eff. Sept. 1, 1991.
§ 5.04. TRAINING AND EDUCATION OF APPRAISERS. (a) The
comptroller shall consult and cooperate with the Board of Tax
Professional Examiners or any successor agency responsible for
certifying tax professionals in this state in setting standards for
and approving curricula and materials for use in training and
educating appraisers and assessor-collectors, and the comptroller
may cooperate with the board or with other public agencies,
educational institutions, or private organizations in sponsoring
courses of instruction and training programs.
(b) An appraisal district shall reimburse an employee of the
appraisal office for all actual and necessary expenses, tuition and
other fees, and costs of materials incurred in attending, with
approval of the chief appraiser, a course or training program
sponsored or approved by the Board of Tax Professional Examiners.
Acts 1979, 66th Leg., p. 2222, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 7,
eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 2,
eff. Sept. 1, 1991.
§ 5.041. TRAINING OF APPRAISAL REVIEW BOARD
MEMBERS. (a) The comptroller shall:
(1) approve curricula and provide materials for use in
training and educating members of an appraisal review board; and
(2) supervise a course for training and education of
appraisal review board members and issue certificates indicating
course completion.
(b) A member of the appraisal review board established for
an appraisal district must complete the course established under
Subsection (a). A member of the appraisal review board may not
participate in a hearing conducted by the board unless the person
has completed the course established under Subsection (a) and
received a certificate of course completion.
(c) The comptroller may contract with service providers to
assist with the duties imposed under Subsection (a), but the course
required may not be provided by an appraisal district or a taxing
unit. The comptroller may assess a fee to recover a portion of the
costs incurred for the training course, but the fee may not exceed
$50 per person trained.
(d) The course material for the course required under
Subsection (a) is the comptroller's Appraisal Review Board Manual
in use on the effective date of this section. The manual shall be
updated regularly. It may be revised on request, in writing, to the
comptroller. The revision language must be approved on the
unanimous agreement of a committee selected by the comptroller and
representing, equally, taxpayers and chief appraisers. The person
requesting the revision shall pay the costs of mediation if the
comptroller determines that mediation is required.
(e) Notwithstanding the provisions of Subsection (b), an
appraisal review board member appointed after a course offering may
continue to serve until the completion of the subsequent course
offering.
(f) The comptroller may not advise a property owner, a
property owner's agent, an appraisal district, or an appraisal
review board on a matter that the comptroller knows is the subject
of a protest to the appraisal review board.
Added by Acts 1997, 75th Leg., ch. 691, § 1, eff. Sept. 1, 1997.
§ 5.05. APPRAISAL MANUALS AND OTHER
MATERIALS. (a) The comptroller shall prepare and issue:
(1) a general appraisal manual;
(2) special appraisal manuals;
(3) cost, price, and depreciation schedules, with
provision for inserting local market index factors and with a
standard procedure for determining local market index factors;
(4) news and reference bulletins;
(5) annotated digests of all laws relating to property
taxation; and
(6) a handbook of all rules promulgated by the
comptroller relating to the property tax and its administration.
(b) The comptroller shall revise or supplement all
materials periodically as necessary to keep them current.
(c) The comptroller shall provide without charge one copy of
all materials to officials of local government who are responsible
for administering the property tax system. If a local government
official requests more than one copy, the comptroller may charge a
reasonable fee to offset the costs of printing and distributing the
materials. The comptroller shall make the materials available to
members of the public but may charge a reasonable fee to offset the
costs of printing and distributing the materials.
(d) If the appraised value of property is at issue in a
lawsuit involving property taxation, a court may not admit in
evidence appraisal manuals or cost, price, and depreciation
schedules, or portions thereof, that are prepared and issued
pursuant to this section. The manuals or schedules may only be used
for the limited purpose of impeachment in the same manner and
pursuant to the same evidentiary rules as applicable to books and
treatises.
Acts 1979, 66th Leg., p. 2222, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 8,
eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, § 6, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 3, eff.
Sept. 1, 1991.
§ 5.06. EXPLANATION OF TAXPAYER REMEDIES. (a) The
comptroller shall prepare and publish a pamphlet explaining the
remedies available to dissatisfied taxpayers and the procedures to
be followed in seeking remedial action. The comptroller shall
include in the pamphlet advice on preparing and presenting a
protest.
(b) The comptroller shall provide without charge a
reasonable number of copies of the pamphlet to any person on
request. The comptroller may charge a person who requests multiple
copies of the pamphlet a reasonable fee to offset the costs of
printing and distributing those copies. The comptroller at its
discretion shall determine the number of copies that a person may
receive without charge.
Acts 1979, 66th Leg., p. 2222, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1989, 71st Leg., ch. 384, § 7, eff. Sept. 1,
1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 4, eff. Sept. 1,
1991.
§ 5.07. PROPERTY TAX FORMS AND RECORDS
SYSTEMS. (a) The comptroller shall prescribe the contents of all
forms necessary for the administration of the property tax system
and on request shall furnish sufficient copies of model forms of
each type to the appropriate local officials. The comptroller may
require reimbursement for the costs of printing and distributing
the forms.
(b) The comptroller shall make the contents of the forms
uniform to the extent practicable but may prescribe or approve
additional or substitute forms for special circumstances.
(c) The comptroller shall also prescribe a uniform record
system to be used by all appraisal districts for the purpose of
submitting data to be used in the annual studies required by Section
5.10 of this code and by Section 403.302, Government Code. The
record system shall include a compilation of information concerning
sales of real property within the boundaries of the appraisal
district. The sales information maintained in the uniform record
system shall be submitted annually in a form prescribed by the
comptroller.
Acts 1979, 66th Leg., p. 2222, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 4, eff. Sept.
1, 1991; Acts 2003, 78th Leg., ch. 1183, § 4, eff. June 20, 2003.
§ 5.08. PROFESSIONAL AND TECHNICAL
ASSISTANCE. (a) The comptroller may provide professional and
technical assistance on request in appraising property, installing
or updating tax maps, purchasing equipment, developing
recordkeeping systems, or performing other appraisal activities.
The comptroller may also provide professional and technical
assistance on request to an appraisal review board. The
comptroller may require reimbursement for the costs of providing
the assistance.
(b) The comptroller may provide information to and consult
with persons actively engaged in appraising property for tax
purposes about any matter relating to property taxation without
charge.
Acts 1979, 66th Leg., p. 2223, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 9,
eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 4,
eff. Sept. 1, 1991.
§ 5.09. ANNUAL REPORTS. (a) The comptroller shall
publish an annual report of the operations of the appraisal
districts. The report shall include for each appraisal district,
each county, and each school district and may include for other
taxing units the total appraised values, assessed values, and
taxable values of taxable property by class of property, the
assessment ratio, and the tax rate.
(b) The comptroller shall deliver a copy of each annual
report published under Subsection (a) of this section to the
governor, the lieutenant governor, and each member of the
legislature.
(c) Repealed by Acts 1991, 72nd Leg., 2nd C.S. ch. 6, §
66, eff. Jan. 8, 1992.
Acts 1979, 66th Leg., p. 2223, ch. 841, § 1, eff. Jan. 1, 1980.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 10,
eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, § 8, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 5, eff.
Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 66, eff.
Jan. 8, 1992.
§ 5.10. RATIO STUDIES. (a) The comptroller shall
conduct an annual study in each appraisal district to determine the
degree of uniformity of and the median level of appraisals by the
appraisal district within each major category of property. The
comptroller shall publish a report of the findings of the study,
including in the report the median levels of appraisal for each
major category of property, the coefficient of dispersion around
the median level of appraisal for each major category of property,
and any other standard statistical measures that the comptroller
considers appropriate. In conducting the study, the comptroller
shall apply appropriate standard statistical analysis techniques
to data collected as part of the annual study of school district
taxable values required by Section 403.302, Government Code.
(b) The published findings of a ratio study conducted by the
comptroller shall be distributed to all members of the legislature
and to all appraisal districts.
(c) In conducting a study under this section, the
comptroller or the comptroller's authorized representative may
enter the premises of a business, trade, or profession and inspect
the property to determine the existence and market value of
property used for the production of income. An inspection under
this subsection must be made during normal business hours or at a
time mutually agreeable to the comptroller or the comptroller's
authorized representative and the person in control of the
premises.
Added by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, § 11,
eff. Jan. 1, 1984. Amended by Acts 1983, 68th Leg., p. 5404, ch.
1001, § 2, eff. Jan. 1, 1984; Acts 1985, 69th Leg., ch. 823, §
2, eff. Jan. 1, 1986; Acts 1989, 71st Leg., ch. 384, § 9, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 843, § 7, eff. Sept. 1,
1991; Acts 1995, 74th Leg., ch. 260, § 44, eff. May 30, 1995.
§ 5.101. TECHNICAL ADVISORY COMMITTEE. (a) The
comptroller shall appoint a technical advisory committee for the
purpose of providing professional and practical expertise to the
comptroller and to review and comment on the methodology used by the
comptroller to conduct the annual studies required by Section 5.10
of this code and by Section 403.302, Government Code. A member of
the committee serves at the will of the comptroller.
(b) The committee shall:
(1) review the methodology used by the comptroller to
conduct the studies described in Subsection (a);
(2) make an annual report to the comptroller that
includes the committee's findings and recommendations relating to
the methodology used to conduct the studies; and
(3) meet as often as necessary to perform its duties.
(c) The comptroller shall appoint the committee to provide
for a balanced representation of the general public and of
professionals affiliated with the entities affected by the studies.
(d) Each member of the committee must have expertise
sufficient to determine the accuracy of the annual studies and the
appropriateness of the methods used to develop the findings of the
studies.
(e) The comptroller shall specify the committee's purpose,
powers, and duties and shall require the committee to report to the
comptroller in a manner specified by the comptroller relating to
the committee's activities and the results of its work.
(f) A member of the committee may receive compensatory per
diem for serving on the committee and is entitled to reimbursement
for transportation expenses and the per diem meals and lodging
allowance as provided for the comptroller and for commission
members in the General Appropriations Act.
(g) The comptroller shall make the committee's annual
report available to the public on request.
Added by Acts 1989, 71st Leg., ch. 384, § 10, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., ch. 843, § 8, eff. Sept. 1,
1991; Acts 1995, 74th Leg., ch. 260, § 45, eff. May 30, 1995;
Acts 2001, 77th Leg., ch. 268, § 1, eff. Sept. 1, 2001.
§ 5.102. REVIEW OF APPRAISAL STANDARDS. (a) The
comptroller shall review the appraisal standards, procedures, and
methodology used by each appraisal district that appraises property
for an eligible school district as defined by Section 403.3011,
Government Code, to determine compliance with generally accepted
appraisal standards and practices. The comptroller by rule may
establish procedures and standards for conducting the review.
(b) In conducting the review, the comptroller is entitled to
access to all records and reports of the appraisal district and to
the assistance of the appraisal district's officers and employees.
(c) If the review results in a finding that an appraisal
district is not in compliance with generally accepted appraisal
standards and practices, the comptroller shall deliver a report
that details the comptroller's findings and recommendations for
improvement to:
(1) the appraisal district's chief appraiser and board
of directors; and
(2) the superintendent and board of trustees of each
school district participating in the appraisal district.
(d) If the appraisal district fails to comply with the
recommendations in the report and the comptroller finds that the
board of directors of the appraisal district failed to take
remedial action before the first anniversary of the date the report
was issued, the comptroller shall notify the judge of each district
court in the county for which the appraisal district is
established, who shall appoint a board of conservators consisting
of five members to implement the recommendations. The board of
conservators shall exercise supervision and control over the
operations of the appraisal district until the comptroller
determines under Section 403.302, Government Code, that in the same
year the taxable value of each school district for which the
appraisal district appraises property is the local value for the
school district. The appraisal district shall bear the costs
related to the supervision and control of the district by the board
of conservators.
Added by Acts 1991, 72nd Leg., ch. 843, § 9, eff. Sept. 1, 1991.
Amended by Acts 1995, 74th Leg., ch. 260, § 46, eff. May 30,
1995; Acts 1997, 75th Leg., ch. 1040, § 65, eff. Sept. 1, 1997;
Acts 2003, 78th Leg., ch. 1183, § 5, eff. June 20, 2003.
§ 5.12. PERFORMANCE AUDIT OF APPRAISAL
DISTRICT. (a) The comptroller shall audit the performance of an
appraisal district if one or more of the following conditions exist
according to each of two consecutive annual studies conducted by
the comptroller under Section 5.10 of this code, regardless of
whether the prescribed condition or conditions that exist are the
same for each of those studies:
(1) the overall median level of appraisal for all
property in the district for which the comptroller determines a
median level of appraisal is less than 0.75;
(2) the coefficient of dispersion around the overall
median level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the district
for which the comptroller determines a median level of appraisal
exceeds 0.30; or
(3) the difference between the median levels of
appraisal for any two classes of property in the district for which
the comptroller determines a median level of appraisal is more than
0.45.
(b) At the written request of the governing bodies of a
majority of the taxing units participating in an appraisal district
or of a majority of the taxing units entitled to vote on the
appointment of appraisal district directors, the comptroller shall
audit the performance of the appraisal district. The governing
bodies may request a general audit of the performance of the
appraisal district or may request an audit of only one or more
particular duties, practices, functions, departments, or other
appraisal district matters.
(c) At the written request of the owners of not less than 10
percent of the number of accounts or parcels of property in an
appraisal district belonging to a single class of property, if the
class constitutes at least five percent of the appraised value of
taxable property within the district in the preceding year, or at
the written request of the owners of property representing not less
than 10 percent of the appraised value of all property in the
district belonging to a single class of property, if the class
constitutes at least five percent of the appraised value of taxable
property in the district in the preceding year, the comptroller
shall audit the performance of the appraisal district. The
property owners may request a general audit of the performance of
the appraisal district or may request an audit of only one or more
particular duties, practices, functions, departments, or other
appraisal district matters. A property owner may authorize an
agent to sign a request for an audit under this subsection on the
property owner's behalf. The comptroller may require a person
signing a request for an audit to provide proof that the person is
entitled to sign the request as a property owner or as the agent of a
property owner.
(d) A request for a performance audit of an appraisal
district may not be made under Subsection (b) or (c) of this section
if according to each of the two most recently published annual
studies conducted by the comptroller under Section 5.10 of this
code:
(1) the overall median level of appraisal for all
property in the district for which the comptroller determines a
median level of appraisal is more than 0.90 and less than 1.10;
(2) the coefficient of dispersion around the overall
median level of appraisal of the properties used to determine the
overall median level of appraisal for all property in the district
for which the comptroller determines a median level of appraisal is
less than 0.15; and
(3) the difference between the highest and lowest
median levels of appraisal in the district for the classes of
property for which the comptroller determines a median level of
appraisal is less than 0.20.
(e) A request for a performance audit of an appraisal
district may not be made under Subsection (b) or (c) of this
section:
(1) during the two years immediately following the
publication of the second of two consecutive annual studies
according to which the comptroller is required to conduct an audit
of the district under Subsection (a) of this section; or
(2) during the year immediately following the date the
results of an audit of the district conducted by the comptroller
under Subsection (a) of this section are reported to the chief
appraiser of the district.
(f) For purposes of this section, "class of property" means
a major kind of property for which the comptroller determines a
median level of appraisal under Section 5.10 of this code.
(g) The results of an annual study conducted by the
comptroller for a tax year before 1989 may not be considered for
purposes of determining whether an audit is required under
Subsection (a) of this section.
(h) In addition to the performance audits required by
Subsections (a), (b), and (c) and the review of appraisal standards
required by Section 5.102, the comptroller may audit an appraisal
district to analyze the effectiveness and efficiency of the
policies, management, and operations of the appraisal district.
The results of the audit shall be delivered in a report that details
the comptroller's findings and recommendations for improvement to
the appraisal district's chief appraiser and board of directors and
the governing body of each taxing unit participating in the
appraisal district. The comptroller may require reimbursement by
the appraisal district for some or all of the costs of the audit,
not to exceed the actual costs associated with conducting the
audit.
Added by Acts 1987, 70th Leg., ch. 860, § 1, eff. Jan. 1, 1990.
Amended by Acts 1989, 71st Leg., ch. 384, § 12, eff. Sept. 1,
1989; Acts 1991, 72nd Leg., ch. 843, § 10, eff. Sept. 1, 1991;
Acts 2003, 78th Leg., ch. 1183, § 6, eff. June 20, 2003.
§ 5.13. ADMINISTRATION OF PERFORMANCE AUDITS. (a) The
comptroller shall complete an audit required by Section 5.12(a) of
this code within two years after the date of the publication of the
second of the two annual studies the results of which required the
audit to be conducted. The comptroller shall complete an audit
requested under Section 5.12(b) or (c) of this code as soon as
practicable after the request is made.
(b) The comptroller may not audit the financial condition of
an appraisal district or a district's tax collections. If the
request is for an audit limited to one or more particular matters,
the comptroller's audit must be limited to those matters.
(c) The comptroller must approve the specific plan for the
performance audit of an appraisal district. Before approving an
audit plan, the comptroller must provide any interested person an
opportunity to appear before the comptroller and to comment on the
proposed plan. Not later than the 20th day before the date the
comptroller considers the plan for an appraisal district
performance audit, the comptroller must notify the presiding
officer of the appraisal district board of directors that the
comptroller intends to consider the plan. The notice must include
the time, date, and place of the meeting to consider the plan.
Immediately after receiving the notice, the presiding officer shall
deliver a copy of the notice to the other members of the appraisal
district board of directors.
(d) In conducting a general audit, the comptroller shall
consider and report on:
(1) the extent to which the district complies with
applicable law or generally accepted standards of appraisal or
other relevant practice;
(2) the uniformity and level of appraisal of major
kinds of property and the cause of any significant deviations from
ideal uniformity and equality of appraisal of major kinds of
property;
(3) duplication of effort and efficiency of operation;
(4) the general efficiency, quality of service, and
qualification of appraisal district personnel; and
(5) except as otherwise provided by Subsection (b) of
this section, any other matter included in the request for the
audit.
(e) In conducting the audit, the comptroller is entitled to
have access at all times to the books, appraisal and other records,
reports, vouchers, and other information, whether confidential or
not, of the appraisal district. The comptroller may require the
assistance of appraisal district officers or employees that does
not interfere significantly with the ordinary functions of the
appraisal district. The comptroller may rely on any analysis it has
made previously relating to the appraisal district if the previous
analysis is useful or relevant to the audit.
(f) The comptroller shall report the results of its audit in
writing to the governing body of each taxing unit that participates
in the appraisal district, to the chief appraiser, and to the
presiding officer of the appraisal district board of directors. If
the audit was requested under Section 5.12(c) of this code, the
comptroller shall also provide a report to a representative of the
property owners who requested the audit.
(g) If the audit is required or requested under Section
5.12(a) or (b) of this code, the appraisal district shall reimburse
the comptroller for the costs incurred in conducting the audit and
making its report of the audit. The costs shall be allocated among
the taxing units participating in the district in the same manner as
an operating expense of the district. If the audit is requested
under Section 5.12(c) of this code, the property owners who
requested the audit shall reimburse the comptroller for the costs
incurred in conducting the audit and making its report of the audit
and shall allocate the costs among those property owners in
proportion to the appraised value of each property owner's property
in the district or on such other basis as the property owners may
agree. If the audit confirms that the median level of appraisal for
a class of property exceeds 1.10 or that the median level of
appraisal for a class of property varies at least 10 percent from
the overall median level of appraisal for all property in the
district for which the comptroller determines a median level of
appraisal, within 90 days after the date a request is made by the
property owners for reimbursement the appraisal district shall
reimburse the property owners who requested the audit for the
amount paid to the comptroller for the costs incurred in conducting
the audit and making the report. Before conducting an audit under
Section 5.12(c), the comptroller may require the requesting taxing
units or property owners to provide the comptroller with a bond,
deposit, or other financial security sufficient to cover the
expected costs of conducting the audit and making the report. For
purposes of this subsection, "costs" include expenses related to
salaries, professional fees, travel, reproduction or other
printing services, and consumable supplies that are directly
attributable to conducting the audit.
(h) At any time after the request for an audit is made, the
comptroller may discontinue the audit in whole or in part if
requested to do so by:
(1) the governing bodies of a majority of the taxing
units participating in the district, if the audit was requested by a
majority of those units;
(2) the governing bodies of a majority of the taxing
units entitled to vote on the appointment of appraisal district
directors, if the audit was requested by a majority of those units;
or
(3) if the audit was requested under Section 5.12(c)
of this code, by the taxpayers who requested the audit.
(i) The comptroller by rule may adopt procedures, audit
standards, and forms for the administration of the performance
audits.
Added by Acts 1987, 70th Leg., ch. 860, § 1, eff. Jan. 1, 1990.
Redesignated from § 5.12(c) to (i) and amended by Acts 1989, 71st
Leg., ch. 384, § 12, eff. Sept. 1, 1989. Amended by Acts 1991,
72nd Leg., ch. 843, § 11, eff. Sept. 1, 1991.
§ 5.14. PUBLIC ACCESS, INFORMATION, AND
COMPLAINTS. (a) The comptroller shall develop and implement
policies that provide the public with a reasonable opportunity to
submit information on any property tax issue under the jurisdiction
of the comptroller.
(b) The comptroller shall prepare and maintain a written
plan that describes how a person who does not speak English or who
has a physical, mental, or developmental disability may be provided
reasonable access to the comptroller's programs.
(c) The comptroller shall prepare information of public
interest describing the property tax functions of the office of the
comptroller and the comptroller's procedures by which complaints
are filed with and resolved by the comptroller. The comptroller
shall make the information available to the public and appropriate
state agencies.
(d) If a written complaint is filed with the comptroller
that the comptroller has authority to resolve, the comptroller, at
least quarterly and until final disposition of the complaint, shall
notify the parties to the complaint of the status of the complaint
unless notice would jeopardize an undercover investigation.
(e) The comptroller shall keep an information file about
each complaint filed with the comptroller that the comptroller has
authority to resolve.
Added by Acts 1989, 71st Leg., ch. 384, § 13, eff. Sept. 1, 1989.
Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 6, eff. Sept.
1, 1991.
§ 5.16. ADMINISTRATIVE PROVISIONS. (a) The
comptroller may inspect the records or other materials of an
appraisal office or taxing unit, including the relevant records and
materials in the possession or control of a consultant, advisor, or
expert hired by the appraisal office or taxing unit, for the purpose
of:
(1) establishing, reviewing, or evaluating the value
of or an appraisal of any property; or
(2) conducting a study, review, or audit required by
Section 5.10 or 5.102 or by Section 403.302, Government Code.
(b) On request of the comptroller, the chief appraiser or
administrative head of the taxing unit shall produce the materials
in the form and manner prescribed by the comptroller.
Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 7, eff. Sept. 1,
1991. Amended by Acts 1997, 75th Leg., ch. 1040, § 66, eff.
Sept. 1, 1997.
