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