87R8310 DRS-F
By: Shine H.B. No. 2958
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.