CS H.B. 581 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 581
By: Eiland
2-24-97
Committee Report (Unamended)



BACKGROUND 

Section 25.25, Tax Code, provides for corrections of appraisal rolls.
Currently, a chief appraiser may not make corrections to the appraisal
roll based on a mistake or inaccuracy in the tax rolls that affects a
taxpayer's liability. Thus, in order to make a change that would lower tax
liability based on a clerical error, homestead exemption, or an "over
sixty-five exemption," an Appraisal Review Board hearing must be
conducted. 


PURPOSE

The bill authorizes corrections to be made to appraisal rolls that do not
increase the amount of tax liability. 

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency or
institution. 

SECTION BY SECTION ANALYSIS


SECTION 1.Amends Section 25.25(b), Tax Code, which allows the chief
appraiser to correct any inaccuracy in the appraisal roll that does not
increase the amount of tax liability. 

SECTION 2.   Emergency clause.