| Old | New | Differences | |
|---|---|---|---|
| 1 | - | H.B. No. 1090 | |
| 1 | + | By: Bailes, Rogers, White H.B. No. 1090 | |
| 2 | + | (Senate Sponsor - Nichols) | |
| 3 | + | (In the Senate - Received from the House May 10, 2021; | |
| 4 | + | May 11, 2021, read first time and referred to Committee on Local | |
| 5 | + | Government; May 22, 2021, reported favorably by the following | |
| 6 | + | vote: Yeas 8, Nays 0; May 22, 2021, sent to printer.) | |
| 7 | + | Click here to see the committee vote | |
| 2 | 8 | ||
| 3 | 9 | ||
| 10 | + | A BILL TO BE ENTITLED | |
| 4 | 11 | AN ACT | |
| 5 | 12 | relating to the appraisal for ad valorem tax purposes of real | |
| 6 | 13 | property that was erroneously omitted from an appraisal roll in a | |
| 7 | 14 | previous year. | |
| 8 | 15 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 16 | SECTION 1. Section 25.21(a), Tax Code, is amended to read as | |
| 10 | 17 | follows: | |
| 11 | 18 | (a) If the chief appraiser discovers that real property was | |
| 12 | 19 | omitted from an appraisal roll in any one of the three [five] | |
| 13 | 20 | preceding tax years or that personal property was omitted from an | |
| 14 | 21 | appraisal roll in one of the two preceding tax years, the chief | |
| 15 | 22 | appraiser [he] shall appraise the property as of January 1 of each | |
| 16 | 23 | tax year that it was omitted and enter the property and its | |
| 17 | 24 | appraised value in the appraisal records. | |
| 18 | 25 | SECTION 2. This Act takes effect September 1, 2021. | |
| 19 | - | ______________________________ ______________________________ | |
| 20 | - | President of the Senate Speaker of the House | |
| 21 | - | I certify that H.B. No. 1090 was passed by the House on May 6, | |
| 22 | - | 2021, by the following vote: Yeas 145, Nays 0, 1 present, not | |
| 23 | - | voting. | |
| 24 | - | ______________________________ | |
| 25 | - | Chief Clerk of the House | |
| 26 | - | I certify that H.B. No. 1090 was passed by the Senate on May | |
| 27 | - | 25, 2021, by the following vote: Yeas 31, Nays 0. | |
| 28 | - | ______________________________ | |
| 29 | - | Secretary of the Senate | |
| 30 | - | APPROVED: _____________________ | |
| 31 | - | Date | |
| 32 | - | _____________________ | |
| 33 | - | Governor | |
| 26 | + | * * * * * |