Form 50-239 - Taxing Unit Request For Performance Audit Of Appraisal District

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P r o p e r t y T a x

Taxing Unit Request for Performance Audit of

Form 50-239

Appraisal District

__________________________________________________

Name of Appraisal District

Texas Property Tax Code Section 5.12(b) allows that at the written request of the governing bodies of a majority of the taxing units participating in an

appraisal district or of a majority of the taxing units entitled to vote on the appointment of appraisal district directors, the comptroller shall audit the

performance of the appraisal district. The governing bodies may request a general audit of the performance of the appraisal district or may request an audit

of only one or more particular duties, practices, functions, departments, or other appraisal district matters.

Certain conditions must be met in order to request a performance audit. A request for a performance audit of an appraisal district may not be made under

Subsection (b) if according to each of the two most recently published studies conducted by the comptroller under Section 5.10:

(1) the overall median level of appraisal for all property in the district for which the comptroller determines a median level of appraisal is more than 0.90

and less than 1.10;

(2) the coefficient of dispersion around the overall median level of appraisal of the properties used to determine the overall median level of appraisal for

all property in the district for which the comptroller determines a median level of appraisal is less than 0.15; and

(3) the difference between the highest and lowest median levels of appraisal in the district for the classes of property for which the comptroller

determines a median level of appraisal is less than 0.20.

A request for a performance audit of an appraisal district may not be made under Subsection (b):

(1) during the two years immediately following the publication of the second of two consecutive studies according to which the comptroller is required to

conduct an audit of the district under Subsection (a);

(2) during the year immediately following the date the results of an audit of the district conducted by the comptroller under Subsection (a) are reported to

the chief appraiser of the district; or

(3) during a year in which the comptroller is conducting a review of the district under Section 5.102.

For purposes of this section, ‘‘class of property’’ means a major kind of property for which the comptroller determines a median level of appraisal under

Section 5.10 of this code.

Any performance audit request not using this form will not be considered.

If the audit is requested under Section 5.12 (b) of this code, the appraisal district shall reimburse the comptroller for the costs incurred in conducting the

audit and making its report of the audit. The costs shall be allocated among the taxing units participating in the district in the same manner as an operating

expense of the district.

The following taxing units (attach additional pages if necessary) request a performance audit of the appraisal district.

_____________________________________________

Unit

Presiding Officer’s Name

_____________________________________________________________________________________________

Presiding Officer’s Signature

_____________________________________________

Unit

Presiding Officer’s Name

_____________________________________________________________________________________________

Presiding Officer’s Signature