Section 25.02 - Form And Content(a) The appraisal records shall be in the form prescribed by the comptroller and shall include: (1) the name and address of the owner or, if the name or address is unknown, a statement that it is unknown;(3) separately taxable estates or interests in real property, including taxable possessory interests in exempt real property;(5) the appraised value of land and, if the land is appraised as provided by Subchapter C, D, E, or H, Chapter 23, the market value of the land;(6) the appraised value of improvements to land;(7) the appraised value of a separately taxable estate or interest in land;(8) the appraised value of personal property;(9) the kind of any partial exemption the owner is entitled to receive, whether the exemption applies to appraised or assessed value, and, in the case of an exemption authorized by Section 11.23, the amount of the exemption;(10) the tax year to which the appraisal applies; and(11) an identification of each taxing unit in which the property is taxable.(b) A mistake in the name or address of an owner does not affect the validity of the appraisal records, of any appraisal or tax roll based on them, or of the tax imposed. The mistake may be corrected as provided by this code.(c) Each appraisal record must have a unique account number. If an appraisal district changes the account number of an appraisal record, the appraisal district must provide written notice of the change to the property owner as soon as practicable after the change and provide notice of the change in the next notice of appraised value of the property included in the record that is delivered to the property owner under Section 25.19. (d) This subsection does not apply to an appraisal record for a residential property, for an improvement only, or for a property on which a delinquent tax is due. On the written request of a property owner, the chief appraiser shall combine contiguous parcels or tracts of the owner's real property into a single appraisal record. On the written request of a property owner, the chief appraiser shall separate identifiable segments of the owner's parcel or tract of real property into individual appraisal records. (e) A property owner must make a request under Subsection (d) before January 1 of the tax year for which the requested change to the appraisal records is to be made. The request must contain a legal description as contained in a deed sufficient to describe the property subject to the request. (f) If a chief appraiser refuses to combine parcels or tracts, or separate a parcel or tract, on request of a property owner under Subsection (d), the appraisal review board may order the requested change on a motion filed by the property owner under Section 25.25 or a protest filed under Chapter 41. (g) The combination of contiguous parcels or tracts of real property into a single appraisal record or the separation of identifiable segments of a parcel or tract of real property into individual appraisal records under this section does not affect the application of generally accepted appraisal methods and techniques to the appraisal of real property associated with those appraisal records, including real property that is part of the same economic unit as real property contained in the same or another appraisal record. Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 644,Sec. 10, eff. 1/1/2022.Amended By Acts 1999, 76th Leg., ch. 631, Sec. 6, eff. 9/1/1999.Amended By Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 41, eff. 9/1/1991 Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. 1/1/1982.Amended by Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, Sec. 98, eff. 1/1/1982