OPINION
WOODARD, Justice.This is an appeal from a summary judgment in favor of plaintiff property owners against the El Paso Central Appraisal District and the Appraisal Review Board of El Paso County. We reverse and remand.
Appellants did not file a cost bond (Rule 40, T.R.A.P.). A motion to dismiss for want of jurisdiction was made on the grounds that Appellants were not entities exempt from doing so under Section 42.28 of the Tex.Tax Code Ann. (Vernon Supp. 1988). The motion is denied under the authority of Dallas County Appraisal District, et al. v. Institute for Aerobics Research, 751 S.W.2d 860 (1988). When a governmental entity is exempt from filing an appeal bond, its governmental board is also exempt.
A swimming pool was erroneously included and a building surrounded by pavement was incorrectly excluded from certain realty in the appraisal records for 1982 through 1985. The Appraisal District corrected the records, appraised the improvements as of January 1st of each of the four years omitted, and entered the supplemental values on the appraisal records. The Appraisal District then notified the property owners of their action. The Appraisal Review Board then gave hearing to the property owners’ protest, proclaimed the improvements had escaped taxation, and approved the supplemental appraisal records.
Section 25.02, Tex.Tax Code Ann. (Vernon 1982) provides in part:
(a) The appraisal records shall be in the form prescribed by the State Property Tax Board and shall include:
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(6) the appraised value of improvements to land;
Section 1.04 of said Code provides:
(2) “Real property” means:
(A) land;
(B) an improvement;
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(3) “Improvement” means:
(A) a building, structure, fixture, or fence erected on or affixed to land;
Section 25.21 provides:
(a) If the chief appraiser discovers that real property was not taxed in any one of the 10 preceding years or that personal property was not taxed in one of the two preceding years, he shall appraise the property as of January 1 of each year that it escaped taxation and enter the property and its appraised value in the appraisal records.
(b) The entry shall show the appraisal is for property that escaped taxation in a prior year and shall indicate the year and the appraised value for each year.
Section 25.23 provides:
(a) After submission of appraisal records, the chief appraiser shall prepare supplemental appraisal recordslisting each taxable property he discovers that is not included in the records already submitted, including property that escaped taxation in a prior year.
*799Plaintiffs contend the appraised value of improvements were taxed and therefore this item was not omitted from taxation, merely incorrectly assessed. They cite Yamini v. Gentle, 488 S.W.2d 839 (Tex.Civ.App.—Dallas 1972, writ ref'd n.r.e.), interpreting the repealed anteceded taxing Articles 7207, 7299, 7338, 7346, Tex. Rev.Civ.Stat.Ann., which prevented reassessment for additional taxes. Although prior law is given consideration in ascertaining legislative intent, it is also looked to for defects sought to be remedied by the new statutes. Section 311.023, Tex.Gov’t. Code Ann. (Vernon 1988).
It is not the appraised value that is the object of taxation. Appraised value is the numerical figure utilized in calculating the tax upon an improvement subject to taxation. Section 25.02, of the Tax Code, merely sets forth the form or manner of recording taxable entities. Notwithstanding that the property is listed by appraised value, it is the underlying item of real or personal property that is being taxed. It is that particular piece of property the statutes seek to prevent from escaping taxation.
Plaintiffs claim must fail. MMP, Ltd. v. Jones, 710 S.W.2d 59 (Tex.1986).
The judgment of the trial court is reversed and the cause remanded.