Tex. Tax Code § 25.21
This is the official text of Tex. Tax Code § 25.21, part of Texas’s Tax Code — governs state and local taxation.
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§ 25.21. OMITTED PROPERTY.
Official statutory text
(a) If the chief appraiser discovers that real property was omitted from an appraisal roll in any one of the three preceding tax years or that personal property was omitted from an appraisal roll in one of the two preceding tax years, the chief appraiser shall appraise the property as of January 1 of each tax year that it was omitted and enter the property and its appraised value in the appraisal records.
(b) The entry shall show that the appraisal is for property that was omitted from an appraisal roll in a prior year and shall indicate the year and the appraised value for each year.
(b) The entry shall show that the appraisal is for property that was omitted from an appraisal roll in a prior year and shall indicate the year and the appraised value for each year.
Status: in_force · Read it on the official government site
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