Sec. 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.
(d) Notwithstanding any other provision of this title, the comptroller may, after providing notice, require a document, payment, notice, report, or other item required to be submitted to the comptroller under this title to be submitted electronically and may send a document, payment, notice, report or other item the comptroller is required to send under this title electronically. The comptroller may adopt rules to administer this subsection, including rules specifying the format of an item electronically submitted to or sent by the comptroller.
Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 6, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 282 (H.B. 3786), Sec. 1, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 1, eff. September 1, 2021.
Structure Texas Statutes
Subtitle B - Property Tax Administration
Chapter 5 - State Administration
Section 5.01. Property Tax Administration Advisory Board
Section 5.03. Powers and Duties Generally
Section 5.04. Training and Education of Appraisers
Section 5.041. Training of Appraisal Review Board Members
Section 5.042. Required Training for Chief Appraisers
Section 5.043. Training of Arbitrators
Section 5.05. Appraisal Manuals and Other Materials
Section 5.06. Explanation of Taxpayer Remedies
Section 5.061. Explanation of Information Related to Heir Property
Section 5.07. Property Tax Forms and Records Systems
Section 5.08. Professional and Technical Assistance
Section 5.09. Biennial Reports
Section 5.091. Statewide List of Tax Rates
Section 5.102. Review of Appraisal Districts
Section 5.103. Appraisal Review Board Oversight
Section 5.104. Appraisal Review Board Survey; Report
Section 5.12. Performance Audit of Appraisal District
Section 5.13. Administration of Performance Audits