Sec. 5.09. BIENNIAL REPORTS. (a) The comptroller shall prepare a biennial report of the total appraised values and taxable values of taxable property by category and the tax rates of each county, municipality, special district, and school district in effect for the two years preceding the year in which the report is prepared.
(a-1) The comptroller shall:
(1) prescribe the format by which an appraisal district or taxing unit must submit information under this section to the comptroller;
(2) collect and review in detail the information submitted that relates to each county, municipality, and school district; and
(3) collect and review the information submitted that relates to each special district.
(b) Not later than December 31 of each even-numbered year, the comptroller shall:
(1) electronically publish on the comptroller's Internet website the report required by Subsection (a); and
(2) notify the governor, the lieutenant governor, and each member of the legislature that the report is available on the website.
Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 10, eff. Aug. 14, 1981; Acts 1989, 71st Leg., ch. 384, Sec. 8, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 5, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 66, eff. Jan. 8, 1992.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.04, eff. September 28, 2011.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 11, eff. January 1, 2020.
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