By: Springer H.B. No. 3257
A BILL TO BE ENTITLED
AN ACT
Relating to the preparation of appraisal records.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.01, Tax Code, is amended by amending
Subsection (b) and adding new Subsection (c-1) to read as follows:
(b) The board of directors of the district [chief appraiser]
with the advice of the chief appraiser [approval of the board of
directors of the district] may contract with a private appraisal
firm to perform appraisal services for the district with such
services subject to the chief appraiser's [his] approval. The
comptroller by rule shall prescribe the form and content of
contracts for private appraisal services as authorized by this
section. A contract for private appraisal services is void if the
amount of compensation to be paid the private appraisal firm is
contingent on the amount of or increase in appraised, assessed, or
taxable value of property appraised by the appraisal firm.
(c) A contract for appraisal services for an appraisal
district is invalid if it does not provide that copies of the
appraisal, together with supporting data, must be made available to
the appraisal district and such appraisals and supporting data
shall be public records. A private appraisal firm's ["Supporting
data" shall not be construed to include] personal notes,
correspondence, working papers, thought processes, or any other
matters of a privileged or proprietary nature are confidential and
may not be disclosed except as authorized by subsection (c-1) of
this section. [.]
(c-1) Information made confidential by this section may be
disclosed:
(1) in a judicial proceeding pursuant to a lawful
subpoena; and
(2) to the comptroller, an employee of the comptroller
authorized by the comptroller in writing to receive the
information, or to a chief appraiser if requested in writing. A
private appraisal firm's personal notes, correspondence, working
papers, thought processes, or any other matters of a privileged or
proprietary nature provided to the comptroller, an employee of the
comptroller, or the appraisal office under this subsection shall
remain confidential in the hands of the comptroller or
comptroller's employees or the appraisal office.
SECTION 2. Section 5.102, Tax Code, is amended by amending
Subsections (a) and (b) to read as follows:
(a) At least once every two years, the comptroller shall
review the governance of each appraisal district, taxpayer
assistance provided, and the operating and appraisal standards,
procedures, and methodology used by each appraisal district and any
private appraisal firms contracted to perform appraisal services
for the appraisal district under Section 25.01 of this title, to
determine compliance with generally accepted standards,
procedures, and methodology. After consultation with the advisory
committee created under Section 403.302, Government Code, the
comptroller by rule may establish procedures and standards for
conducting and scoring the review.
(b) In conducting the review, the comptroller is entitled to
access to all records and reports of the appraisal district and to
all records, reports and materials concerning appraisal services
performed by private appraisal firms for the appraisal district, to
copy or print any record or report of the appraisal district or to
copy or print any record, report or material concerning appraisal
services performed by private appraisal firms for the appraisal
district, and to the assistance of the appraisal district's
officers and employees.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.