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.