Tax Code §6.01

In force on May 09, 2022 · this text took effect Aug 29, 1983 · same as today's text

APPRAISAL DISTRICTS ESTABLISHED

(a) An appraisal district is established in each county. (b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district. (c) An appraisal district is a political subdivision of the state.

History: Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 12, 13, eff. Aug. 14, 1981; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 1, eff. Aug. 29, 1983.

Source: the Legislature's file server, seen Jul 26, 2018 to Nov 08, 2026.

Every version on file

Effective Aug 29, 1983 · seen Jul 2018–Nov 2026

Attorney General opinions that cite it

KP-0432 (May 09, 2022): Whether Tax Code subsection 6.43(c) authorizes a county attorney to also serve as legal counsel to the appraisal district in the same county
KP-0329 (Feb 27, 2020): Whether an employee of an appraisal district may serve as a trustee of an independent school district that is a participating taxing unit of the appraisal district under section 6.054 of the Tax Code
GA-0805 (Jan 11, 2010): Proper method of appraising the value of residence homesteads damaged by Hurricane Ike in 2008
GA-0790 (Sep 24, 2009): Combining real property and improvements on one parcel identification number or taxpayer account for appraisal district record purposes
GA-0740 (Mar 26, 2009): Authority to limit the frequency of property appraisals by an appraisal district to once every three years
GA-0681 (May 19, 2008): Whether the Waller County Appraisal District Office must be physically located within the boundaries of Waller County
GA-0631 (Dec 17, 2007): Implementation ofchanges to tax proceedings required by recently enacted House Bill 1010, which provides for the consolidation of appraisal districts
GA-0590 (Jul 12, 2007): Consequences resulting from the downsizing ofthe Waller County Appraisal District

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.