Parker County Appraisal District
Appraisal Standards Review Follow-Up Report
October 10, 2007
Mr. Warner Killough, Board Chairman
Mr. Larry Hammond, Chief Appraiser
Parker County Appraisal District
1108 Santa Fe Drive
Weatherford, Texas 76086-5818
Dear Chairman Killough and Chief Appraiser Hammond:
This letter constitutes the Comptroller’s follow-up report of the Appraisal Standards Review (ASR) of Parker County Appraisal District (Parker CAD) released in August 2006. We commend the cooperation of Parker CAD’s board, chief appraiser and staff in conducting this follow-up review.
CADs play an integral part in setting property values because they have the statutory responsibility for determining local property values, which in turn affect funding to public schools.
The ASR made nine recommendations for changes to help Parker CAD achieve accurate local value in the annual Property Value Study and improve operations. The Comptroller acknowledges the work Parker CAD has performed over the last year. The CAD has completed recommendations 1, 4, 5, 6 and 8. These completed recommendations have helped the CAD improve its staffing, management and appraisal practices.
We reviewed the implementation of the remaining recommendations, and, while work is in progress, Parker CAD has not fully implemented recommendations 2, 3, 7 and 9. Enclosed is more detail on what the CAD still needs to do.
The Comptroller’s office will continue to monitor CAD operations and require quarterly reports until it has implemented all recommendations. Parker CAD must implement the recommendations within one year.
This letter is available on our Window on State Government Web site at www.window.state.tx.us/taxinfo/proptax/cadreports/asr/parker01/.
I hope this information is helpful. Please let us know if we can be of any further assistance.
Sincerely,
Susan Combs
Enclosure
cc: Superintendent and Board of Trustees, Poolville Independent School District; Springtown
Independent School District; Weatherford Independent School District; Millsap Independent
School District; Aledo Independent School District; Peaster Independent School District; Brock
Independent School District; and Garner Independent School District
Parker CAD Board of Director
What Remains to Be Done
The Comptroller’s office will continue to monitor the CAD’s progress toward meeting the state’s legal requirements. The following outlines specific steps the CAD still needs to take.
RECOMMENDATION 2
Develop a review process for all contracts to ensure compliance with the IAAO Standard on Contracting for Assessment Services, including service dates, key contract terms and written procedures for contract monitoring.
The CAD provided copies of updated contracts that include deliverable dates and key contract terms. Contracts are monitored by the chief appraiser and the collections manager to ensure vendor performance; however, no written procedures for contract monitoring were provided. The CAD should provide the Property Tax Division with a copy of the written procedures by Dec. 31, 2007.
RECOMMENDATION 3
Develop a board manual that complies with the Tax Code and includes general policies covering operation aspects of the CAD.
The chief appraiser stated that a detailed written operating policy is being developed to address all local CAD issues. He provided the cover page and table of contents, indicating the outline the new policy will follow. It includes policies governing the board of directors, operations of the CAD and human resources.
In preparing the manual, the CAD should ensure it contains sufficient detail to be easily understood. The CAD should provide PTD with a copy of the manual and board minutes indicating its approval by Dec. 31, 2007.
RECOMMENDATION 7
Develop an appraisal manual that is in compliance with Tax Code Section 23.01, which meets IAAO Standard Rule 6-3 and is updated on an annual basis.
The CAD is in the process of updating the appraisal manual to meet USPAP and Tax Code Section 23.01 for real and personal property. The new manual will also address exemptions, records management and records retention. The CAD should provide PTD with a copy of the completed manual by Dec. 31, 2007.
RECOMMENDATION 9
Develop and implement a written plan and timeline to complete and fully integrate the Pictometry aerial and GIS mapping systems as well as providing written procedures for the system’s effective use once the system is in place.
The integration of the Pictometry aerial and GIS mapping systems is complete; however, written procedures are still being developed. The CAD should provide PTD with a copy of the written procedures by Dec. 31, 2007.