1-1 AN ACT
1-2 relating to the correction of an ad valorem tax appraisal roll.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 25.25(b), Tax Code, is amended to read as
1-5 follows:
1-6 (b) The chief appraiser may change the appraisal roll at any
1-7 time to correct a name or address, a description of property, or a
1-8 clerical error or other inaccuracy as prescribed by board rule that
1-9 does not increase [affect] the amount of tax liability. Before the
1-10 10th day after the end of each calendar quarter, the chief
1-11 appraiser shall submit to the appraisal review board and to the
1-12 board of directors of the appraisal district a written report of
1-13 each change made under this subsection that decreases the tax
1-14 liability of the owner of the property. The report must include:
1-15 (1) a description of each property; and
1-16 (2) the name of the owner of that property.
1-17 SECTION 2. The importance of this legislation and the
1-18 crowded condition of the calendars in both houses create an
1-19 emergency and an imperative public necessity that the
1-20 constitutional rule requiring bills to be read on three several
1-21 days in each house be suspended, and this rule is hereby suspended,
1-22 and that this Act take effect and be in force from and after its
1-23 passage, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 581 was passed by the House on March
5, 1997, by a non-record vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 581 was passed by the Senate on May
8, 1997, by the following vote: Yeas 31, Nays 0.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor