Under Section 25.25(h), a correction of appraisal records can occur if what condition is met?

Under Section 25.25(h), a correction of appraisal records is allowed when there is a joint motion filed by both the chief appraiser and the taxpayer. This reflects the principle of collaboration between the appraisal district and the taxpayer to address and rectify issues in the appraisal records. This process ensures that both parties are in agreement regarding the correction, which promotes fairness and transparency in property tax assessments.

The requirement for a joint motion underscores the importance of due process and the need for a formalized agreement in making changes to appraisal records. This method is designed to minimize disputes and ensure that both the interests of the taxing authority and the property owner are considered before corrections are made.

The other options reflect processes that are either not stipulated in Section 25.25(h) for appraisal corrections or do not align with the collaborative approach emphasized in this section.