| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Raymond H.B. No. 3162 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | Relating to the correction of appraisal records. | |
| 7 | 7 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 8 | 8 | SECTION 1. Section 25.25, Tax Code, is amended by adding | |
| 9 | 9 | new Subsection (d-l) to read as follows: | |
| 10 | 10 | (d-1) The appraisal review board, on motion of the chief | |
| 11 | 11 | appraiser or of a property owner, may change the appraisal roll or | |
| 12 | 12 | appraisal records for the current tax year and any of the two | |
| 13 | 13 | preceding tax years to correct any error or other inaccuracy in the | |
| 14 | 14 | appraised value of tangible personal property. | |
| 15 | 15 | SECTION 2. This Act takes effect immediately if it receives | |
| 16 | 16 | a vote of two-thirds of all the members elected to each house, as | |
| 17 | 17 | provided by Section 39, Article III, Texas Constitution. If this | |
| 18 | 18 | Act does not receive the vote necessary for immediate effect, this | |
| 19 | 19 | Act takes effect September 1, 2015. |