| 13 | | - | Subsections (c), (d), (e), and (f) to read as follows: |
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| 14 | | - | (c) Each appraisal record must have a unique account number. |
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| 15 | | - | If an appraisal district changes the account number of an appraisal |
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| 16 | | - | record, the appraisal district must provide written notice of the |
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| 17 | | - | change to the property owner as soon as practicable after the change |
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| 18 | | - | and provide notice of the change in the next notice of appraised |
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| 19 | | - | value of the property included in the record that is delivered to |
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| 20 | | - | the property owner under Section 25.19. |
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| 21 | | - | (d) This subsection does not apply to an appraisal record |
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| 22 | | - | for a residential property, for an improvement only, or for a |
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| 23 | | - | property on which a delinquent tax is due. On the written request |
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| 24 | | - | of a property owner, the chief appraiser shall combine contiguous |
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| 25 | | - | parcels or tracts of the owner's real property into a single |
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| 26 | | - | appraisal record. On the written request of a property owner, the |
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| 27 | | - | chief appraiser shall separate identifiable segments of the owner's |
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| 28 | | - | parcel or tract of real property into individual appraisal records. |
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| 29 | | - | (e) A property owner must make a request under Subsection |
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| 30 | | - | (d) before January 1 of the tax year for which the requested change |
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| 31 | | - | to the appraisal records is to be made. The request must contain a |
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| 32 | | - | legal description as contained in a deed sufficient to describe the |
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| 33 | | - | property subject to the request. |
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| 34 | | - | (f) If a chief appraiser refuses to combine parcels or |
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| 35 | | - | tracts, or separate a parcel or tract, on request of a property |
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| 36 | | - | owner under Subsection (d), the appraisal review board may order |
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| 37 | | - | the requested change on a motion filed by the property owner under |
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| 38 | | - | Section 25.25 or a protest filed under Chapter 41. |
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| 39 | | - | SECTION 2. This Act takes effect September 1, 2021. |
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| 12 | + | Subsection (c) to read as follows: |
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| 13 | + | (c) If a unique account number is used to identify property |
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| 14 | + | in the appraisal records, the appraisal district shall provide |
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| 15 | + | notice to the property owner if the appraisal district changes the |
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| 16 | + | account number used to identify the property or assigns a new |
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| 17 | + | account number to identify all or part of the property. The notice |
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| 18 | + | must be included in the next notice of appraised value of the |
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| 19 | + | property that is delivered to the property owner under Section |
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| 20 | + | 25.19. |
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| 21 | + | SECTION 2. The change in law made by this Act applies only |
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| 22 | + | to an ad valorem tax year that begins on or after the effective date |
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| 23 | + | of this Act. |
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| 24 | + | SECTION 3. This Act takes effect January 1, 2022. |
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