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.

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