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A BILL TO BE ENTITLED
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AN ACT
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relating to the treatment for ad valorem tax purposes of property |
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that was erroneously omitted from an appraisal roll in a previous |
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year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.21, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (c) to read as follows: |
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(a) If the chief appraiser discovers that [real property was
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omitted from an appraisal roll in any one of the five preceding
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years or that personal] property was omitted from an appraisal roll |
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in one of the two preceding tax years, the chief appraiser [he] |
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shall appraise the property as of January 1 of each tax year that it |
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was omitted and enter the property and its appraised value in the |
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appraisal records. |
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(c) If property was erroneously omitted from the appraisal |
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roll or tax roll for a taxing unit for one of the two preceding tax |
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years, the governing body of the taxing unit may: |
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(1) elect not to collect all or part of the taxes |
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imposed on the property for that tax year or any penalties or |
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interest due on those taxes; and |
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(2) authorize the collector for the taxing unit to |
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enter into a written agreement with the person liable for the taxes, |
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penalties, and interest for payment in installments of all or part |
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of the taxes, penalties, and interest that are due the taxing unit. |
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SECTION 2. This Act takes effect September 1, 2019. |