| 1 | 1 | | By: Huffines S.B. No. 1614 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the correction of an ad valorem tax appraisal roll. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 25.25(c), Tax Code, is amended to read as |
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| 9 | 9 | | follows: |
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| 10 | 10 | | (c) The appraisal review board, on motion of the chief |
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| 11 | 11 | | appraiser or of a property owner, may direct by written order |
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| 12 | 12 | | changes in the appraisal roll for any of the five preceding years to |
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| 13 | 13 | | correct: |
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| 14 | 14 | | (1) clerical errors that affect a property owner's |
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| 15 | 15 | | liability for a tax imposed in that tax year; |
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| 16 | 16 | | (2) multiple appraisals of a property in that tax |
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| 17 | 17 | | year; |
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| 18 | 18 | | (3) the inclusion of property that does not exist in |
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| 19 | 19 | | the form or at the location described in the appraisal roll; [or] |
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| 20 | 20 | | (4) an error in which property is shown as owned by a |
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| 21 | 21 | | person who did not own the property on January 1 of that tax year; or |
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| 22 | 22 | | (5) the inclusion of property on the appraisal roll or |
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| 23 | 23 | | in the appraisal records that was not located wholly or partly in |
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| 24 | 24 | | the appraisal district in that tax year. |
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| 25 | 25 | | SECTION 2. The changes in law made by this Act apply only to |
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| 26 | 26 | | a motion to correct an appraisal roll filed on or after the |
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| 27 | 27 | | effective date of this Act. A motion to correct an appraisal roll |
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| 28 | 28 | | filed before the effective date of this Act is governed by the law |
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| 29 | 29 | | in effect on the date the motion was filed, and the former law is |
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| 30 | 30 | | continued in effect for that purpose. |
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| 31 | 31 | | SECTION 3. This Act takes effect September 1, 2015. |
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