Bill Text: TX HB3384 | 2019-2020 | 86th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of the comptroller to conduct a limited-scope review of an appraisal district located in an area declared by the governor to be a disaster area.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Passed) 2019-06-07 - Effective immediately [HB3384 Detail]
Download: Texas-2019-HB3384-Comm_Sub.html
Bill Title: Relating to the authority of the comptroller to conduct a limited-scope review of an appraisal district located in an area declared by the governor to be a disaster area.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Passed) 2019-06-07 - Effective immediately [HB3384 Detail]
Download: Texas-2019-HB3384-Comm_Sub.html
| By: Shine (Senate Sponsor - Bettencourt) | H.B. No. 3384 | |
| (In the Senate - Received from the House May 9, 2019; | ||
| May 13, 2019, read first time and referred to Committee on Property | ||
| Tax; May 21, 2019, reported favorably by the following vote: | ||
| Yeas 5, Nays 0; May 21, 2019, sent to printer.) | ||
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| relating to the authority of the comptroller to conduct a | ||
| limited-scope review of an appraisal district located in an area | ||
| declared by the governor to be a disaster area. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 5.102, Tax Code, is amended by amending | ||
| Subsection (a) and adding Subsections (a-1) and (a-2) to read as | ||
| follows: | ||
| (a) At least once every two years, the comptroller shall | ||
| review the governance of each appraisal district, the taxpayer | ||
| assistance provided by each appraisal district, and the operating | ||
| and appraisal standards, procedures, and methodology used by each | ||
| appraisal district, to determine compliance with generally | ||
| accepted standards, procedures, and methodology. | ||
| (a-1) The comptroller may conduct a limited-scope review in | ||
| place of the review required by Subsection (a) if: | ||
| (1) the appraisal district is established in a county | ||
| located wholly or partly in an area declared by the governor to be a | ||
| disaster area during the tax year in which the review is required; | ||
| (2) the chief appraiser of the appraisal district | ||
| requests that the review conducted be a limited-scope review; and | ||
| (3) the comptroller determines that one of the | ||
| following circumstances exists and was caused by the disaster: | ||
| (A) a building used by the appraisal district to | ||
| conduct business is destroyed or is inaccessible or damaged to the | ||
| extent that it is unusable for at least 30 days; | ||
| (B) the appraisal district's records are | ||
| destroyed or are unusable for at least 30 days; | ||
| (C) the appraisal district's computer system is | ||
| destroyed or is unusable for at least 30 days; or | ||
| (D) due to extraordinary circumstances, the | ||
| appraisal district does not have the resources to undergo a review | ||
| under this section unless the review is limited in scope. | ||
| (a-2) After consultation with the advisory committee | ||
| created under Section 403.302, Government Code, the comptroller by | ||
| rule may establish procedures and standards for conducting and | ||
| scoring a [ |
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| SECTION 2. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2019. | ||
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