H.B. No. 893




AN ACT

relating to the correction of an appraisal roll, a tax roll, and 
other appropriate records following the final determination of an 
ad valorem tax appeal.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 42.41, Tax Code, is amended to read as 
follows:          
	Sec. 42.41.  CORRECTION OF ROLLS.  (a)  Not later than the 
45th day after the date an appeal is finally determined, the [The] 
chief appraiser shall:
		(1)  correct the appraisal roll and other appropriate 
records as necessary to reflect the final determination of the [an] 
appeal; and
		(2)  certify the change to the assessor for each 
affected taxing unit.
	(b)  The [, and the] assessor for each affected taxing unit 
shall correct the tax roll and other appropriate records for which 
the assessor [he] is responsible.
	(c)  A chief appraiser is irrebutably presumed to have 
complied with Subsection (a)(2).
	SECTION 2.  The changes in law made by this Act apply only to 
the correction of an appraisal roll, a tax roll, and other 
appropriate records to reflect an appeal that is finally determined 
on or after the effective date of this Act.  The correction of an 
appraisal roll, a tax roll, and other appropriate records to 
reflect an appeal that is finally determined 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.                           




______________________________              ______________________________
 
   President of the Senate                               Speaker of the House      

	I certify that H.B. No. 893 was passed by the House on May 9, 
2003, by a non-record vote.

                                                  ______________________________
                                                     Chief Clerk of the House   

	I certify that H.B. No. 893 was passed by the Senate on May 
28, 2003, by the following vote:  Yeas 31, Nays 0.

                                                  ______________________________
                                                     Secretary of the Senate    



APPROVED:  _____________________                                            
 
                   Date                                                      




 
          _____________________                                          
 
                 Governor