Texas law on any date › Tax Code
Tax Code §5.16
In force on Feb 15, 2013 · this text took effect Sep 01, 1997 · same as today's text
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.
History: 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.
Source: the Legislature's file server, seen Nov 08, 2026.
Every version on file
- Effective Sep 01, 1997 · seen Nov 2026–Nov 2026
Attorney General opinions that cite it
- 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.