Texas Codes

Tex. Tax Code § 5.03 (2026)

Powers And Duties Generally

✓ current as of May 2026

Find cases: SyfertCases citing this section TX-LEGstatutes.capitol.texas.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

Sec. 5.03. POWERS AND DUTIES GENERALLY. (a) The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district. The minimum standards may vary according to the number of parcels and the kinds of property the district is responsible for appraising.

(b) The comptroller may require from each district engaged in appraising property for taxation an annual report on a form prescribed by the comptroller on the administration and operation of the appraisal office.

(d) Notwithstanding any other provision of this title, the comptroller may, after providing notice, require a document, payment, notice, report, or other item required to be submitted to the comptroller under this title to be submitted electronically and may send a document, payment, notice, report or other item the comptroller is required to send under this title electronically. The comptroller may adopt rules to administer this subsection, including rules specifying the format of an item electronically submitted to or sent by the comptroller.

Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1, 1980. Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 6, eff. Aug. 14, 1981; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991.

Amended by:

Acts 2021, 87th Leg., R.S., Ch. 282 (H.B. 3786), Sec. 1, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 1, eff. September 1, 2021.

Notes of Decisions

Cited in 4 cases, 1998–2014 · leading case: Blue Cactus Post, L.C. v. Dallas Cnty. Appraisal Dist. (In Re Blue Cactus Post, L.C.), 229 B.R. 379 (Bankr. N.D. Tex. 1999).

Sort: Relevance Newest Treatment

Blue Cactus Post, L.C. v. Dallas Cnty. Appraisal Dist. (In Re Blue Cactus Post, L.C.), 229 B.R. 379 (Bankr. N.D. Tex. 1999). “Tex. Tax Code Ann. § 5.03 (Vernon 1992). 25 .”

Atascosa Cnty. v. Atascosa Cnty. Appraisal Dist., 962 S.W.2d 188 (Tex. App. 1998). “111 (h) (Vernon 1992); Tex. Tax Code Ann. §§ 5.03 , 5.04. If the meaning of a provision in a statute is doubtful or ambiguous, the construction placed on that provision by an agency charged with its administration is entitled to weight.”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2014). “2008) (recognizing that courts will accord deference to the construction of a statute by the agency charged with the statute's administration so long as the construction is reasonable and does not contradict the statute); see also TEX. TAX CODE ANN. §§ 5.03, 5.04-.042 (West 2008…”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2013). “See TEX. TAX CODE ANN.§§ 5.03, 5.04-5.041, 5.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.