| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to the authority of the chief appraiser of an appraisal |
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| 8 | 6 | | district to correct an ad valorem tax appraisal roll. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Section 25.25(b), Tax Code, is amended to read as |
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| 11 | 9 | | follows: |
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| 12 | 10 | | (b) The chief appraiser may change the appraisal roll at any |
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| 13 | 11 | | time to correct a name or address, a determination of ownership, a |
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| 14 | 12 | | description of property, multiple appraisals of a property, an |
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| 15 | 13 | | erroneous denial or cancellation of any exemption authorized by |
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| 16 | 14 | | Section 11.13 if the applicant or recipient is disabled or is 65 or |
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| 17 | 15 | | older or an exemption authorized by Section 11.13(q), 11.131, or |
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| 18 | 16 | | 11.22, or a clerical error or other inaccuracy as prescribed by |
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| 19 | 17 | | board rule that does not increase the amount of tax |
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| 20 | 18 | | liability. Before the 10th day after the end of each calendar |
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| 21 | 19 | | quarter, the chief appraiser shall submit to the appraisal review |
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| 22 | 20 | | board and to the board of directors of the appraisal district a |
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| 23 | 21 | | written report of each change made under this subsection that |
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| 24 | 22 | | decreases the tax liability of the owner of the property. The |
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| 25 | 23 | | report must include: |
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| 26 | 24 | | (1) a description of each property; and |
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| 27 | 25 | | (2) the name of the owner of that property. |
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| 28 | 26 | | SECTION 2. This Act takes effect immediately if it receives |
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| 29 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 30 | | Act takes effect September 1, 2017. |
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| 31 | + | ______________________________ ______________________________ |
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| 32 | + | President of the Senate Speaker of the House |
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| 33 | + | I hereby certify that S.B. No. 945 passed the Senate on |
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| 34 | + | March 28, 2017, by the following vote: Yeas 31, Nays 0. |
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| 35 | + | ______________________________ |
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| 36 | + | Secretary of the Senate |
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| 37 | + | I hereby certify that S.B. No. 945 passed the House on |
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| 38 | + | May 9, 2017, by the following vote: Yeas 145, Nays 0, two present |
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| 39 | + | not voting. |
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| 40 | + | ______________________________ |
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| 41 | + | Chief Clerk of the House |
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| 42 | + | Approved: |
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| 43 | + | ______________________________ |
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| 44 | + | Date |
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| 45 | + | ______________________________ |
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| 46 | + | Governor |
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