| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R8310 DRS-F | |
| 2 | 2 | By: Bettencourt S.B. No. 1435 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the scope of the review of an appraisal district by the | |
| 8 | 8 | comptroller of public accounts. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 5.102, Tax Code, is amended by amending | |
| 11 | 11 | Subsection (a-2) and adding Subsection (a-3) to read as follows: | |
| 12 | 12 | (a-2) The comptroller shall conduct a limited-scope review | |
| 13 | 13 | in place of the review required by Subsection (a) if, during the | |
| 14 | 14 | most recently conducted review, the comptroller found the appraisal | |
| 15 | 15 | district to be in compliance with generally accepted appraisal | |
| 16 | 16 | standards, procedures, and methodology and did not make any | |
| 17 | 17 | recommendations for improvement. A limited-scope review under this | |
| 18 | 18 | subsection: | |
| 19 | 19 | (1) must be restricted to a review of appraisal | |
| 20 | 20 | district operations; | |
| 21 | 21 | (2) may not be scored; and | |
| 22 | 22 | (3) may be conducted only once every four years. | |
| 23 | 23 | (a-3) After consultation with the property tax | |
| 24 | 24 | administration advisory board [committee created under Section | |
| 25 | 25 | 403.302, Government Code], the comptroller by rule may establish | |
| 26 | 26 | procedures and standards for conducting and scoring a review under | |
| 27 | 27 | this section. | |
| 28 | 28 | SECTION 2. This Act takes effect September 1, 2021. |