H.B. No. 1090
 
 
 
 
AN ACT
  relating to the appraisal for ad valorem tax purposes of real
  property that was erroneously omitted from an appraisal roll in a
  previous year.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.21(a), Tax Code, is amended to read as
  follows:
         (a)  If the chief appraiser discovers that real property was
  omitted from an appraisal roll in any one of the three [five]
  preceding tax years or that personal property was omitted from an
  appraisal roll in one of the two preceding tax years, the chief
  appraiser [he] 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.
         SECTION 2.  This Act takes effect September 1, 2021.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1090 was passed by the House on May 6,
  2021, by the following vote:  Yeas 145, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1090 was passed by the Senate on May
  25, 2021, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor