Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 1. PROPERTY TAX CODE |
Subtitle B. PROPERTY TAX ADMINISTRATION |
Chapter 6. LOCAL ADMINISTRATION |
Subchapter A. APPRAISAL DISTRICTS |
Sec. 6.063. FINANCIAL AUDIT
Latest version.
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(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.