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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of certain |
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property that was erroneously omitted from an appraisal roll in a |
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previous 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 to read as |
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follows: |
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Sec. 25.21. OMITTED PROPERTY. (a) If the chief appraiser |
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discovers that real property was omitted from an appraisal roll in |
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any one of the five preceding tax years or that personal property |
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was omitted from an appraisal roll in one of the two preceding tax |
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years, the chief appraiser may, or shall if otherwise required by |
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law, [he shall] appraise the property as of January 1 of each tax |
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year that it was omitted and enter the property and its appraised |
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value in the appraisal records. |
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(b) If the chief appraiser enters the property in the |
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appraisal records under Subsection (a), the entry must [The entry
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shall] show that the appraisal is for property that was omitted from |
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an appraisal roll in a prior year and must [shall] indicate the year |
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and the appraised value for each year. |
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SECTION 2. This Act takes effect September 1, 2019. |