By: Haggerty H.B. No. 918
73R3215 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to changes in a property tax appraisal roll.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 25.25(c), Tax Code, is amended to read as
1-5 follows:
1-6 (c) At any time before the end of five years after January 1
1-7 of a tax year, the appraisal review board, on motion of the chief
1-8 appraiser or of a property owner, may direct by written order
1-9 changes in the appraisal roll to correct an item covered by this
1-10 subsection. That the property was the subject of a protest brought
1-11 by the property owner under Chapter 41, or that the appraised value
1-12 of the property was established as a result of a written agreement
1-13 between the property owner or an agent of the owner and the
1-14 appraisal district, does not prohibit the board from ordering a
1-15 change in the appraisal roll under this subsection. This
1-16 subsection applies to:
1-17 (1) clerical errors that affect a property owner's
1-18 liability for a tax imposed in that tax year;
1-19 (2) multiple appraisals of a property in that tax
1-20 year; <or>
1-21 (3) the inclusion of property that does not exist in
1-22 the form or at the location described in the appraisal roll; or
1-23 (4) a determination that the property owner is the
1-24 owner of property.
2-1 SECTION 2. The importance of this legislation and the
2-2 crowded condition of the calendars in both houses create an
2-3 emergency and an imperative public necessity that the
2-4 constitutional rule requiring bills to be read on three several
2-5 days in each house be suspended, and this rule is hereby suspended,
2-6 and that this Act take effect and be in force from and after its
2-7 passage, and it is so enacted.