1-1     By:  Staples                                           S.B. No. 865
 1-2           (In the Senate - Filed February 22, 2001; February 26, 2001,
 1-3     read first time and referred to Committee on Intergovernmental
 1-4     Relations; April 9, 2001, reported adversely, with favorable
 1-5     Committee Substitute by the following vote:  Yeas 7, Nays 0;
 1-6     April 9, 2001, sent to printer.)
 1-7     COMMITTEE SUBSTITUTE FOR S.B. No. 865                  By:  Staples
 1-8                            A BILL TO BE ENTITLED
 1-9                                   AN ACT
1-10     relating to the changing of an ad valorem tax appraisal roll.
1-11           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12           SECTION 1.  Subsections (c) and (d), Section 25.25, Tax Code,
1-13     are amended to read as follows:
1-14           (c)  The [At any time before the end of five years after
1-15     January 1 of a tax year, the] appraisal review board, on motion of
1-16     the chief appraiser or of a property owner, shall [may] direct by
1-17     written order changes in the appraisal roll for any of the five
1-18     preceding years to correct:
1-19                 (1)  clerical errors that affect a property owner's
1-20     liability for a tax imposed in that tax year;
1-21                 (2)  multiple appraisals of a property in that tax
1-22     year; or
1-23                 (3)  the inclusion of property that does not exist in
1-24     the form or at the location described in the appraisal roll.
1-25           (d)  At any time prior to the date the taxes become
1-26     delinquent, a property owner or the chief appraiser may file a
1-27     motion with the appraisal review board to change the appraisal roll
1-28     to correct an error that resulted in an incorrect appraised value
1-29     for the owner's property.  However, the error may not be corrected
1-30     unless it resulted in an appraised value that exceeds by more than
1-31     one-third the correct appraised value.  If the appraisal roll is
1-32     changed under this subsection, the property owner must pay to each
1-33     affected taxing unit a late-correction penalty equal to 10 percent
1-34     of the amount of taxes as calculated on the basis of the corrected
1-35     appraised value.  The roll may not be changed under this subsection
1-36     if:
1-37                 (1)  the property was the subject of a protest brought
1-38     by the property owner under Chapter 41, a hearing on the protest
1-39     was conducted in which the property owner offered evidence or
1-40     argument, and the appraisal review board made a determination of
1-41     the protest on the merits; or
1-42                 (2)  [if] the appraised value of the property was
1-43     established as a result of a written agreement between the property
1-44     owner or the owner's [his] agent and the appraisal district.
1-45           SECTION 2.  The changes in law made by this Act to Section
1-46     25.25, Tax Code, apply only to a motion under Section 25.25, Tax
1-47     Code, that is pending before an appraisal review board on the
1-48     effective date of this Act or that is filed with an appraisal
1-49     review board on or after that date.
1-50           SECTION 3.  This Act takes effect immediately if it receives
1-51     a vote of two-thirds of all the members elected to each house, as
1-52     provided by Section 39, Article III, Texas Constitution.  If this
1-53     Act does not receive the vote necessary for immediate effect, this
1-54     Act takes effect September 1, 2001.
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