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Useful Forms
» Protest Form (41-44)
» Exemption Form (50-114)
» Motion for Hearing to Correct One-Third Over-Appraisal Error (50-230)
» Joint Motion to Correct Incorrect Appraised Value (50-249)
» Property Owner's Affidavit of Evidence (50-283)
» Request for Binding Arbitration (AP-219)
» Appointment of Agent for Property Taxes (50-162)
» Application for 1-d-1 (Open-Space) Agricultural Appraisal (50-129)
» General Real Estate Rendition of Taxable Property (50-141)
» General Personal Property Rendition of Taxable Property - Non Income Producing (50-142)
» Business Personal Property Rendition of Taxable Property (50-144)

1. The appraisal district chief appraiser and board of directors, and
2. The superintendent and board of directors of each school district participating in the appraisal district.

Sec. 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.