Sec. 5.16. ADMINISTRATIVE PROVISIONS. (a) The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the relevant records and materials in the possession or control of a consultant, advisor, or expert hired by the appraisal office or taxing unit, for the purpose of:
(1) establishing, reviewing, or evaluating the value of or an appraisal of any property; or
(2) conducting a study, review, or audit required by Section 5.10 or 5.102 or by Section 403.302, Government Code.
(b) On request of the comptroller, the chief appraiser or administrative head of the taxing unit shall produce the materials in the form and manner prescribed by the comptroller.
Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 7, eff. Sept. 1, 1991. Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 66, eff. Sept. 1, 1997.
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