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