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A BILL TO BE ENTITLED
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AN ACT
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relating to notice to a property owner by an appraisal district of a |
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change in the account number assigned to the property by the |
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district for purposes of the appraisal records. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.02, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) If a unique account number is used to identify property |
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in the appraisal records, the appraisal district shall provide |
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notice to the property owner if the appraisal district changes the |
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account number used to identify the property or assigns a new |
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account number to identify all or part of the property. The notice |
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must be included in the next notice of appraised value of the |
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property that is delivered to the property owner under Section |
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25.19. |
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SECTION 2. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |