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AN ACT
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relating to the correction of an ad valorem tax appraisal roll. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (c), Section 25.25, Tax Code, is |
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amended to read as follows: |
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(c) The appraisal review board, on motion of the chief |
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appraiser or of a property owner, may direct by written order |
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changes in the appraisal roll for any of the five preceding years to |
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correct: |
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(1) clerical errors that affect a property owner's |
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liability for a tax imposed in that tax year; |
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(2) multiple appraisals of a property in that tax |
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year; [or] |
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(3) the inclusion of property that does not exist in |
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the form or at the location described in the appraisal roll; or |
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(4) an error in which property is shown as owned by a |
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person who did not own the property on January 1 of that tax year. |
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SECTION 2. The changes in law made by this Act apply only to |
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a motion to correct an appraisal roll filed on or after the |
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effective date of this Act. A motion to correct an appraisal roll |
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filed before the effective date of this Act is governed by the law |
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in effect on the date the motion was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2011. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1441 passed the Senate on |
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May 12, 2011, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1441 passed the House on |
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May 23, 2011, by the following vote: Yeas 141, Nays 0, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |