34 Tex. Admin. Code § 9.301 - Appraisal District Reviews
(a)
Definitions. The following words and terms when used in this subchapter shall
have the following meanings unless the context indicates otherwise.
(1) Comptroller--The Texas Comptroller of
Public Accounts or the comptroller's designee.
(2) District--A county appraisal
district.
(3) Division--The
Property Tax Assistance Division of the Office of the Comptroller of Public
Accounts.
(4) Generally accepted
appraisal standards, procedures, and methodology--Standards and procedures
adopted or recommended by the International Association of Assessing Officers
(IAAO) concerning appraisal, contracting, personnel, and administration of ad
valorem taxation, and The Appraisal Foundation's Uniform Standards of
Professional Appraisal Practice.
(5) Review--The comptroller's review of the
governance of each appraisal district, taxpayer assistance provided, and the
operating and appraisal standards, procedures, and methodology used by each
appraisal district as required by Tax Code, §
5.102.
(6) Score--The measure of performance
indicated at the conclusion of a review.
(7) Study--The property value studies
required by Government Code, §
403.302 and Tax Code,
§
5.10.
(8) Remedial action--Activities and decisions
made by the board of directors of a district that demonstrate awareness of and
concern for implementing the review's recommendations and actions taken which
demonstrate significant progress towards implementing the recommendations in a
timely manner.
(b)
Biennial Review. A review of every district shall be conducted once every two
years according to a schedule in which approximately one-half of the districts
are subject to reviews each year. The comptroller may determine the schedule of
reviews and assignments of districts based on considerations which include, but
are not limited to, the efficient use of comptroller resources and coordination
with the schedule for conducting the study.
(c) Scope of Review. The review shall be
based on requirements of the Tax Code, comptroller rules, other laws, and
generally accepted appraisal standards, procedures and methodology. The
division shall develop questions, conduct physical inspections of property and
appraisal records, and use other methods that are designed to determine
compliance with these requirements and to develop a score. Compliance with
§§
9.3001,
9.3002,
9.3003, and
9.3004 of this title (relating to
Appraisal Cards; Tax Maps; Uniform Tax Records System; and Appraisal Records of
All Property) is mandatory and required to obtain a passing score.
(d) Scores. The results of a district review
shall be scored at the conclusion of the review. Scores shall include pass or
fail determinations for compliance requirements deemed mandatory by the
comptroller. A district must pass all mandatory compliance requirements in
order for a school district to be in compliance with the requirements of
Government Code, §
403.3011(2)(D).
A recommendation shall be made by the division for each indication of
non-compliance. Scores for other requirements shall be divided into the
following categories:
(1)
governance;
(2) taxpayer
assistance;
(3) district
operations; and
(4) appraisal
standards, procedures and methodology.
(e) Reporting. The division shall provide a
draft report of the review findings and recommendations to the district's chief
appraiser by September 1 or as soon thereafter as practicable by United States
Postal Service first-class mail or by e-mail. The review for each district
shall be completed by the division no later than December 31. As soon
thereafter as practicable, the division shall publish on the comptroller's
website the comptroller's findings and recommendations for improvement
resulting from the review. At or reasonably promptly after the findings and
recommendations for improvement resulting from the review are published on the
comptroller's website, the comptroller shall, by United States Postal Service
first-class mail or by e-mail, notify the following that the findings and
recommendations have been published: the district's chief appraiser and board
of directors and the superintendent and board of trustees of each school
district participating in the district.
(f) Compliance with review recommendations.
The district and its board of directors shall take remedial action reasonably
designed to ensure substantial compliance with each recommendation in the
review within 12 months from the date that the results of the review were
delivered as required by this section. The comptroller shall determine
substantial compliance during December of the year following the year of the
review. Substantial compliance may be determined if the district has taken
remedial action for each recommendation in the review. If the comptroller
determines that the district has not achieved substantial compliance, the Texas
Department of Licensing and Regulation shall be notified and provided copies of
the results and recommendations of the review within 30 days of the
comptroller's determination.
Notes
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