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Tex. Tax Code § 25.01

PREPARATION OF APPRAISAL RECORDS

Known as the Property Tax Code

The act spans §§ 1.01 to 43.04 (594 sections).

Applied in 10 court decisions — leading case Atascosa County v. Atascosa County Appraisal District (1999)

Most recently applied in Vitol, Inc. v. Harris County Appraisal District (August 2017)

Acts 1979, 66th Leg., p. 2269, ch. 841, Sec. 1, eff

How often courts cite this section

1987199020002010201720
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

(a) By May 15 or as soon thereafter as practicable, the chief appraiser shall prepare appraisal records listing all property that is taxable in the district and stating the appraised value of each.

(b) The chief appraiser with the approval of the board of directors of the district may contract with a private appraisal firm to perform appraisal services for the district, subject to his approval. A contract for private appraisal services is void if the amount of compensation to be paid the private appraisal firm is contingent on the amount of or increase in appraised, assessed, or taxable value of property appraised by the appraisal firm.

(c) A contract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal, together with supporting data, must be made available to the appraisal district and such appraisals and supporting data shall be public records. "Supporting data" shall not be construed to include personal notes, correspondence, working papers, thought processes, or any other matters of a privileged or proprietary nature.

(d) This subsection applies only to an appraisal district established in a county with a population of 120,000 or more. The chief appraiser shall post on the appraisal district's Internet website the district's completed appraisal records required to be prepared under Subsection (a), other than records that are confidential under law, and must update the posted records at least once each week to include any change in the appraised value of property.

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.