Texas law on any date › Tax Code
Tax Code §5.03
In force on Sep 01, 2021 · this text took effect Sep 01, 2021 · same as today's text
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.
History: 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.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Sep 01, 2021 · seen Nov 2026–Nov 2026
Attorney General opinions that cite it
- GA-1040 (Jan 31, 2014): The authority of a county appraisal district to place excess funds in a capital improvement fund or to spend excess funds on a one-time, lump-sum payment to its employees
- GA-1015 (Feb 15, 2013): Whether machinery and equipment at a cattle feedlot are used in the "production of farm or ranch products" for purposes of Tax Code section 11.161
A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.