Texas Tax Code
§ 25.23 — SUPPLEMENTAL APPRAISAL RECORDS
TX § 25.23Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 25. LOCAL APPRAISAL
Statute text
View on source(a)After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal records listing:
(1)each taxable property the chief appraiser discovers that is not included in the records already submitted, including property that was omitted from an appraisal roll in a prior tax year;
(2)property on which the appraisal review board has not determined a protest at the time of its approval of the appraisal records; and
(3)property that qualifies for an exemption under Section 11.13(n) that was adopted by the governing body of a taxing unit after the date the appraisal records were submitted.
(b)Supplemental appraisal records shall be in the form prescribed by the comptroller and shall include the items required by Section 25.02 of this code.
(c)As soon as practicable after determining the appraised value of a property listed in supplemental appraisal records, the chief appraiser shall deliver the notice required by Section 25.19, if applicable, and submit the records for review and determination of protest as provided by Section 25.22.
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Legislative history
Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 3, eff. June 15, 2015. Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.01, eff. July 22, 2023.