Form 50-238 - Property Owner'S Request For Performance Audit Of Appraisal District Page 2

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P r o p e r t y T a x

P r o p e r t y O w n e r ’ s R e q u e s t f o r P e r f o r m a n c e A u d i t o f A p p r a i s a l D i s t r i c t

Form 50-238

Attach completed Schedule A with this form.



Special Audit (check the item(s) requested to be audited)



CAD compliance with applicable laws

CAD compliance with generally accepted appraisal standards



Duplication of CAD operational effort

General efficiency



Quality of Taxpayer Service

District Personnel Qualifications



________________

Uniformity and level of appraisal overall

Uniformity and level of appraisal by specific category



Effectiveness and efficiency of policies

Effectiveness and efficiency of management



Effectiveness and efficiency of operations

Note: CAD – County Appraisal District



General Audit

A general audit includes a review of:

• the extent to which the district complies with applicable law or generally accepted standards of appraisal or other relevant practice;

• the uniformity and level of appraisal of major kinds of property and the cause of any significant deviations from ideal uniformity and equality of

appraisal of major kinds of property;

• duplication of effort and efficiency of appraisal district operations;

• the general efficiency, quality of service, and qualification of appraisal district personnel.

Conditions Concerning Conducting a Performance Audit.

The comptroller shall complete an audit requested under Section 5.12(c) as soon as practicable after the request is made.

The comptroller may not audit the financial condition of an appraisal district or a district’s tax collections. If the request is for an audit limited to one or more

particular matters, the comptroller’s audit must be limited to those matters.

The comptroller shall report the results of its audit in writing to the governing body of each taxing unit that participates in the appraisal district, to the chief

appraiser, and to the presiding officer of the appraisal district board of directors. If the audit was requested under Section 5.12(c) of this code, the comptrol-

ler shall also provide a report to a representative of the property owners who requested the audit.

Before conducting an audit under Section 5.12(c), the comptroller may require the requesting property owners to provide the comptroller with a bond,

deposit, or other financial security sufficient to cover the expected costs of conducting the audit and making the report. For purposes of this subsection,

‘‘costs’’ include expenses related to salaries, professional fees, travel, reproduction or other printing services, and consumable supplies that are directly

attributable to conducting the audit.

If the audit is requested under Section 5.12(c), the property owners who requested the audit shall reimburse the comptroller for the costs incurred in con-

ducting the audit and making its report of the audit and shall allocate the costs among those property owners in proportion to the appraised value of each

property owner’s property in the district or on such other basis as the property owners may agree. If the audit confirms that the median level of appraisal

for a class of property exceeds 1.10 or that the median level of appraisal for a class of property varies at least 10 percent from the overall median level of

appraisal for all property in the district for which the comptroller determines a median level of appraisal, within 90 days after the date a request is made by

the property owners for reimbursement the appraisal district shall reimburse the property owners who requested the audit for the amount paid to the comp-

troller for the costs incurred in conducting the audit and making the report.

The comptroller will conduct the audit according to Texas Property Tax Code Section 5.13 and Comptroller Rule 9.201.

The following person is authorized to contact for the property owners submitting this request. All matters pertaining to the audit and requiring communica-

tions or transactions between the Comptroller and the parties making the request will be directed to the above property owners through the designated

representative.

_____________________________________________________________________

___________________________

Authorized Property Owner Contact

Phone (area code and number)

_____________________________________________________________________

___________________________

Present Mailing Address (number and street)

___________________________________________________________________________________________________

City, State, ZIP Code

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