1. (a) The comptroller shall prepare and issue:

   1. (1) a general appraisal manual;
   2. (2) special appraisal manuals;
   3. (3) cost, price, and depreciation schedules, with provision for inserting local market index factors and with a standard procedure for determining local market index factors;
   4. (4) news and reference bulletins;
   5. (5) annotated digests of all laws relating to property taxation; and
   6. (6) a handbook of all rules promulgated by the comptroller relating to the property tax and its administration.
2. (b) The comptroller shall revise or supplement all materials periodically as necessary to keep them current.
3. (c) The comptroller shall provide without charge one copy of all materials to officials of local government who are responsible for administering the property tax system. If a local government official requests more than one copy, the comptroller may charge a reasonable fee to offset the costs of printing and distributing the materials. The comptroller shall make the materials available to members of the public but may charge a reasonable fee to offset the costs of printing and distributing the materials.
4. (d) If the appraised value of property is at issue in a lawsuit involving property taxation, a court may not admit in evidence appraisal manuals or cost, price, and depreciation schedules, or portions thereof, that are prepared and issued pursuant to this section. The manuals or schedules may only be used for the limited purpose of impeachment in the same manner and pursuant to the same evidentiary rules as applicable to books and treatises.

Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980.

Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 8, eff. Aug. 14, 1981;

Acts 1989, 71st Leg., ch. 384, Sec. 6, eff. Sept. 1, 1989;

Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 3, eff. Sept. 1, 1991.