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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of property |
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that was erroneously omitted from an appraisal roll in a previous |
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year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.21(a), Tax Code, is amended to read as |
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follows: |
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(a) If the chief appraiser discovers that [real property was |
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omitted from an appraisal roll in any one of the five preceding |
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years or that personal] property was omitted from an appraisal roll |
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in one of the three [two] preceding tax years, the chief appraiser |
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[he] shall appraise the property as of January 1 of each tax year |
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that it was omitted and enter the property and its appraised value |
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in the appraisal records. |
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SECTION 2. This Act takes effect September 1, 2021. |