Texas County Appraisal District Must Get Audited Financials Annually; Available to Public

Texas county appraisal districts must obtain an annual audit of financials by independent third party. The board of directors is responsible for engaging the auditor. The appraisal district financial audit is available to the public.

Section 6.063 – Financial Audit

The board of directors of an appraisal district must obtain an audit of “its affairs” at least annually. The scope, depth, level of detail, and method of reporting are not defined within the Texas Property Tax Code. These issues are subject to the discretion of the board of directors of the appraisal district.

The report of the audit is a public record and is sent to the tax entities served by the appraisal district.

Sec. 6.063. Financial Audit.

(a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent certified public accountant or a firm of independent certified public accountants.

(b) The report of the audit is a public record. A copy of the report shall be delivered to the presiding officer of the governing body of each taxing unit eligible to vote on the appointment of district directors, and a reasonable number of copies shall be available for inspection at the appraisal office.

Added by Acts 1987, 70th Leg., ch. 860, Sec. 2, eff. Sept. 1, 1987.

 

Cross References:
Publication of appraisal district budget, see Rule Sec. 9.3048.
These codes affect property owners across the state, in both larger and smaller cities including:

• Mesquite
• Quintana
• McBeth
• Rollingwood
• San Leanna
• Liverpool
• Hitchcock
• Kirby
• Highland Park
• Seabrook
• Fairchilds
• Santa Fe
• Old Ocean
• Justin
• Grand Prairie
• Pasadena
• Converse
• Barton Creek
• Danciger
• Oyster Creek

The Texas Property Tax Code applies to all property types in Texas including:

• School
• Regional mall
• Racket club
• Medical office
• Neighborhood shopping center
• Truck stop
• Auto dealer
• Funeral home
• Discount store
• Auto service garage

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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