86R6903 LHC-D
 
  By: White H.B. No. 2702
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appraisal for ad valorem tax purposes of certain
  property that was erroneously omitted from an appraisal roll in a
  previous year.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.21, Tax Code, is amended to read as
  follows:
         Sec. 25.21.  OMITTED PROPERTY. (a) If the chief appraiser
  discovers that real property was omitted from an appraisal roll in
  any one of the five preceding tax years or that personal property
  was omitted from an appraisal roll in one of the two preceding tax
  years, the chief appraiser may, or shall if otherwise required by
  law, [he shall] appraise the property as of January 1 of each tax
  year that it was omitted and enter the property and its appraised
  value in the appraisal records.
         (b)  If the chief appraiser enters the property in the
  appraisal records under Subsection (a), the entry must [The entry
  shall] show that the appraisal is for property that was omitted from
  an appraisal roll in a prior year and must [shall] indicate the year
  and the appraised value for each year.
         SECTION 2.  This Act takes effect September 1, 2019.