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  H.B. No. 3384
 
 
 
 
AN ACT
  relating to the authority of the comptroller to conduct a
  limited-scope review of an appraisal district located in an area
  declared by the governor to be a disaster area.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 5.102, Tax Code, is amended by amending
  Subsection (a) and adding Subsections (a-1) and (a-2) to read as
  follows:
         (a)  At least once every two years, the comptroller shall
  review the governance of each appraisal district, the taxpayer
  assistance provided by each appraisal district, and the operating
  and appraisal standards, procedures, and methodology used by each
  appraisal district, to determine compliance with generally
  accepted standards, procedures, and methodology.
         (a-1)  The comptroller may conduct a limited-scope review in
  place of the review required by Subsection (a) if:
               (1)  the appraisal district is established in a county
  located wholly or partly in an area declared by the governor to be a
  disaster area during the tax year in which the review is required;
               (2)  the chief appraiser of the appraisal district
  requests that the review conducted be a limited-scope review; and
               (3)  the comptroller determines that one of the
  following circumstances exists and was caused by the disaster:
                     (A)  a building used by the appraisal district to
  conduct business is destroyed or is inaccessible or damaged to the
  extent that it is unusable for at least 30 days;
                     (B)  the appraisal district's records are
  destroyed or are unusable for at least 30 days;
                     (C)  the appraisal district's computer system is
  destroyed or is unusable for at least 30 days; or
                     (D)  due to extraordinary circumstances, the
  appraisal district does not have the resources to undergo a review
  under this section unless the review is limited in scope.
         (a-2)  After consultation with the advisory committee
  created under Section 403.302, Government Code, the comptroller by
  rule may establish procedures and standards for conducting and
  scoring a [the] review under this section.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3384 was passed by the House on May 9,
  2019, by the following vote:  Yeas 142, Nays 1, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3384 was passed by the Senate on May
  22, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor