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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 real |
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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(a), Tax Code, is amended to read as |
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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 three [five] |
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preceding tax years or that personal property was omitted from an |
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appraisal roll in one of the two preceding tax years, the chief |
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appraiser [he] shall appraise the property as of January 1 of each |
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tax year that it was omitted and enter the property and its |
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appraised value in the appraisal records. |
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SECTION 2. This Act takes effect September 1, 2021. |