Section 25.21 - Omitted Property(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.Amended by: Acts 2021, 87th Leg., R.S., Ch. 453 (H.B. 1090), Sec. 1, eff. September 1, 2021 Acts 1991, 72nd Leg., ch. 836, Sec. 1.2, eff. Sept. 1, 1991 Acts 1991, 72nd Leg., ch. 367, Sec. 1, eff. Jan. 1, 1992 Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, Sec. 109, eff. Jan. 1, 1982 Acts 1979, 66th Leg., p. 2274, ch. 841, Sec. 1, eff. Jan. 1, 1982.