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Senate Bill 1421 |
Senate Author: Bettencourt |
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Effective: 9-1-21 |
House Sponsor: Thierry |
Senate Bill 1421 amends the Tax Code to authorize an appraisal review board to direct changes in the appraisal roll or related appraisal records for the current tax year and for either of the two preceding tax years to correct an inaccuracy in the appraised value of the owner's tangible personal property that is the result of an error or omission in a rendition statement or property report filed for the applicable tax year.