By:  Haggerty (Senate Sponsor - Brimer)                           H.B. No. 893
	(In the Senate - Received from the House May 12, 2003; 
May 13, 2003, read first time and referred to Committee on 
Intergovernmental Relations; May 21, 2003, reported favorably by 
the following vote:  Yeas 4, Nays 0; May 21, 2003, sent to printer.)


A BILL TO BE ENTITLED

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.                           



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