The State Property Tax Board, established by the Texas legislature in 1979, assumed the duties of the Ad Valorem Tax Division of the state comptroller's office and the School Tax Assessment Practices Board. It is headed by a six-member policy-making body appointed by the governor. Its purpose is to assess procedures regarding property taxes and appraisals. The agency conducts studies to determine school-district property appraisals and works with local governments in tax administration. The board furnishes educational material and programs about the Texas property-tax system. It also audits appraisal districts, sets standards for those districts, and renders any Permanent University Fund properties to counties for taxation. In 1991 the State Property Tax Board employed more than 120 people and had a budget of more than $4 million.