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01/1925.25c

Collin Appraisal Review Board

250 Eldorado Pkwy

McKinney, Texas 75069

469-742-9200

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MovantName:______________________________________________DaytimePhone#:______________________________________

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MailingAddress:______________________________________________

 _______________________________________________

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AccountNumber:______________________________________________TaxYear(s):_____________________________________________________

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PropertyDescription/DBA:____________________________________________________________________________________________________________

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MOTIONTOCORRECT25.25(c)

ALLEGEDERRORINAPPRAISALROLL

Movant asks the Board to correct an alleged error in the appraisal roll for the specified tax year(s). Taxpayer alleges that the

appraisal roll entry for the property identified above reflects the following:

1. clerical errors that affect a property owner's liability for a tax imposed in that tax year;

2. multiple appraisals of a property in that tax year;

3. the inclusion of property that does not exist in the form or at the location described in the appraisal roll; or

4. an error in which property is shown as owned by a person who did not own the property on January 1 of that tax year.

Movant further describes error as follows:

____________________________________________________________________________________________________________________________________

____________________________________________________________________________________________________________________________________

Owner acknowledges that Section 25.25(c), Texas Property Tax Code, limits as follows the time during which appraisal review

boards may order changes: “The appraisal review board may direct by written order changes in the appraisalrollforanyof

thefiveprecedingyears…”

IftheBoardhearsthismotionafterthedelinquencydatefortaxesontheproperty,theowneragreestobringtothe

hearingtaxreceiptstoprovecompliancewithSection25.26.

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Respectfullysubmitted,

________________________________________________________________________________________

SignatureofMovant

Date

PLEASEREADATTACHEDINFORMATION

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01/1925.25c

MotiontoCorrectCertainAllegedErrorsinAppraisalRoll

TexasPropertyTaxCode

Section25.25‐CorrectionofAppraisalRoll

(c)

The appraisal review board, on motion of the chief appraiser or of a property owner, may direct by written

order

changes in the appraisal roll for any of the five preceding years to correct:

(1)

clerical errors that affect a property owner’s liability for a tax imposed in that tax year;

(2)

multiple appraisals of a property in that tax year;

(3)

the inclusion of property that does not exist in the form or at the location described in the appraisal roll;

(4)

an error in which property is shown as owned by a person who did not own the property on January 1

of that

year.

(e) If the chief appraiser and the property owner do not agree to the correction before the 15th day after the

date the

motion is filed, a party bringing a motion under Subsection (c) or (d) is entitled on request to a

hearing on and a

determination of the motion by the appraisal review board. Aparty bringing a



motionunderthissection must

describetheerrororerrorsthatthemotionisseekingtocorrect.

Not later than 15 days before the date of the

hearing, the board shall deliver written notice of the date,

time, and place of the hearing to the chief appraiser, the

property owner, and the presiding officer of the

governing body of each taxing unit in which the property is located.

The chief appraiser, the property

owner, and each taxing unit are entitled to present evidence and argument at the

hearing and to

receive written notice of the board's determination of the motion. The property owner is entitled to

elect to present evidence and argument before, after, or between the cases presented by the chief appraiser and each

taxing unit. A property owner who files the

motion must comply with the payment requirements of Section 25.26 or

forfeit the right to a final

determination of the motion.

Section1.04‐Definitions.

(18)

“Clerical error” means an error:

(A)

that is or results from a mistake or failure in writing, copying, transcribing, entering or retrieving

computer

data, computing, or calculating; or

(B)

that prevents an appraisal roll or a tax roll from accurately reflecting a finding or determination

made by the

chief appraiser, the appraisal review board, or the assessor; however, “clerical

error” does not include an

error that is or results from a mistake in judgment or reasoning in the

making of the finding or determination.

Section25.26‐ForfeitureofRemedyforNonpaymentofTaxes

(a)

The pendency of a motion filed under Section 25.25 does not affect the delinquency date for the

taxes on the property

that is the subject of the motion. However, that delinquency date applies only

to the amount of taxes required to be

paid under Subsection (b). If the property owner complies with

Subsection (b), the delinquency date for any

additional amount of taxes due on the property is

determined in the manner provided by Section 42.42(c) for the

determination of the delinquency date

for additional taxes finally determined to be due in an appeal under Chapter

42, and that additional

amount is not delinquent before that date.

(b)

Except as provided by Subsection (d), a property owner who files a motion under Section 25.25 must

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pay the

amountoftaxesdueontheportionofthetaxablevalueofthepropertythatisthesubject

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ofthemotionthat

is not in dispute before the delinquency date or the property owner forfeits the right

to proceed to a final

determination of the motion.

(c)

A property owner who pays an amount of taxes greater than that required by Subsection (b) does not

forfeit the

property owner’s right to a final determination of the motion by making the payment. If the

property owner files a

timely motion under Section 25.25, taxes paid on the property are considered paid

under protest, even if paid before

the motion is filed.

(d)

After filing an oath of inability to pay the taxes at issue, a property owner may be excused from the

requirement of

prepayment of tax as a prerequisite to the determination of a motion if the appraisal

review board, after notice and

hearing, finds that such prepayment would constitute an unreasonable

restraint on the property owner’s right of

access to the board. On the motion of a party, the board

shall determine compliance with this section in the same

manner and by the same procedure as provided by Section 41.4115(d) and may set such terms and conditions on

any grant of relief as may be reasonably required by the circumstances.

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