| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Ellis S.B. No. 1441 | |
| 2 | 2 | (Davis of Dallas) | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the correction of an ad valorem tax appraisal roll. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Subsection (c), Section 25.25, Tax Code, is | |
| 10 | 10 | amended to read as follows: | |
| 11 | 11 | (c) The appraisal review board, on motion of the chief | |
| 12 | 12 | appraiser or of a property owner, may direct by written order | |
| 13 | 13 | changes in the appraisal roll for any of the five preceding years to | |
| 14 | 14 | correct: | |
| 15 | 15 | (1) clerical errors that affect a property owner's | |
| 16 | 16 | liability for a tax imposed in that tax year; | |
| 17 | 17 | (2) multiple appraisals of a property in that tax | |
| 18 | 18 | year; [or] | |
| 19 | 19 | (3) the inclusion of property that does not exist in | |
| 20 | 20 | the form or at the location described in the appraisal roll; or | |
| 21 | 21 | (4) an error in which property is shown as owned by a | |
| 22 | 22 | person who did not own the property on January 1 of that tax year. | |
| 23 | 23 | SECTION 2. The changes in law made by this Act apply only to | |
| 24 | 24 | a motion to correct an appraisal roll filed on or after the | |
| 25 | 25 | effective date of this Act. A motion to correct an appraisal roll | |
| 26 | 26 | filed before the effective date of this Act is governed by the law | |
| 27 | 27 | in effect on the date the motion was filed, and the former law is | |
| 28 | 28 | continued in effect for that purpose. | |
| 29 | 29 | SECTION 3. This Act takes effect September 1, 2011. |