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.