1-1 By: Eiland (Senate Sponsor - Patterson) H.B. No. 581
1-2 (In the Senate - Received from the House March 6, 1997;
1-3 March 12, 1997, read first time and referred to Committee on State
1-4 Affairs; April 24, 1997, reported favorably by the following vote:
1-5 Yeas 13, Nays 0; April 24, 1997, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the correction of an ad valorem tax appraisal roll.
1-9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-10 SECTION 1. Section 25.25(b), Tax Code, is amended to read as
1-11 follows:
1-12 (b) The chief appraiser may change the appraisal roll at any
1-13 time to correct a name or address, a description of property, or a
1-14 clerical error or other inaccuracy as prescribed by board rule that
1-15 does not increase [affect] the amount of tax liability. Before the
1-16 10th day after the end of each calendar quarter, the chief
1-17 appraiser shall submit to the appraisal review board and to the
1-18 board of directors of the appraisal district a written report of
1-19 each change made under this subsection that decreases the tax
1-20 liability of the owner of the property. The report must include:
1-21 (1) a description of each property; and
1-22 (2) the name of the owner of that property.
1-23 SECTION 2. The importance of this legislation and the
1-24 crowded condition of the calendars in both houses create an
1-25 emergency and an imperative public necessity that the
1-26 constitutional rule requiring bills to be read on three several
1-27 days in each house be suspended, and this rule is hereby suspended,
1-28 and that this Act take effect and be in force from and after its
1-29 passage, and it is so enacted.
1-30 * * * * *