78R4921 SMH-F

By:  Haggerty                                                     H.B. No. 890



A BILL TO BE ENTITLED

AN ACT

relating to the correction of an ad valorem tax appraisal roll.               
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 25.25(c), Tax Code, is amended to read as 
follows:       
	(c)  The appraisal review board, on motion of the chief 
appraiser or of a property owner, may direct by written order 
changes in the appraisal roll for any of the five preceding years to 
correct:
		(1)  clerical errors that affect a property owner's 
liability for a tax imposed in that tax year;
		(2)  multiple appraisals of a property in that tax 
year;  [or]
		(3)  the inclusion of all or part of a property that 
does not exist in the form or at the situs or location described in 
the appraisal roll; or
		(4)  an error in the identification of the property 
owner.           
	SECTION 2.  The changes in law made by this Act apply only to 
a motion to correct an appraisal roll filed on or after the 
effective date of this Act.  A motion filed before the effective 
date of this Act is governed by the law as it existed immediately 
before the effective date of this Act, and that law is continued in 
effect for that purpose.
	SECTION 3.  This Act takes effect September 1, 2003.