(a) Except as provided by Subsections (b) and (b-1), not later than February 1 of each year, an entity described by Section 2206.151 shall submit to the comptroller a report containing records and other information specified by this subchapter for the purpose of providing the comptroller with information to maintain the eminent domain database under Section 2206.153. The entity shall submit the report in a form and in the manner prescribed by the comptroller.
(b) An entity described by Section 2206.151 created on or after September 1, 2015, is not required to submit the entity’s initial report under Subsection (a) before the 180th day after the date of the entity’s creation.

(b-1) A political subdivision described by Subsection (b-2) is required to file an annual report under Subsection (a) only if the political subdivision’s eminent domain authority information has changed from the information reported in the most recent report filed by the political subdivision under this section. If for the current annual reporting period the political subdivision’s eminent domain authority information is the same as the information reflected for the political subdivision in the eminent domain database for the previous annual reporting period, the political subdivision, not later than February 1 of the current annual reporting period, shall confirm the accuracy of the information by electronically updating the political subdivision’s previously filed report with the comptroller in the manner prescribed by the comptroller.
(b-2) Subsection (b-1) applies to the following political subdivisions:
(1) a public school district located in a county with a population of less than 25,000;
(2) a municipality or county with a population of less than 25,000; or
(3) a district created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution, with a population of less than 25,000.
(c) In addition to the annual report required under Subsection (a), an entity described by Section 2206.151 shall report to the comptroller any changes to the entity’s eminent domain authority information reported under this section not later than the 90th day after the date on which the change occurred.