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A BILL TO BE ENTITLED
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AN ACT
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relating to the electronic delivery of certain communications and |
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payments required or permitted under the Property Tax Code; |
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authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(a), Tax Code, is amended to read as |
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follows: |
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(a) An official or agency required by this title to deliver |
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a notice to a property owner may deliver the notice by regular |
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first-class mail, with postage prepaid, unless this section or |
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another provision of this title requires or authorizes a different |
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method of delivery or the parties agree that the notice must be |
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delivered as provided by an agreement entered into under Section |
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1.085 [or 1.086]. |
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SECTION 2. Chapter 1, Tax Code, is amended by adding Section |
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1.075 to read as follows: |
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Sec. 1.075. REFERENCES TO METHODS OF DELIVERY IN LAW. (a) |
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In this section, "communication" means a notice, rendition, |
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application form, completed application, report, filing, |
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statement, bill, or other item of information required or permitted |
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to be delivered under a provision of this title. |
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(b) Subject to Section 1.085, a requirement under this title |
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to deliver a communication or payment by registered mail, certified |
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mail, certified mail with return receipt requested, regular |
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first-class mail, or regular mail is satisfied if the sender |
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delivers the communication or payment electronically. |
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(c) This section does not apply to a communication: |
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(1) that relates to a court proceeding; and |
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(2) for which another law or the Texas Rules of Civil |
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Procedure prescribe a different method of delivery. |
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SECTION 3. The heading to Section 1.085, Tax Code, is |
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amended to read as follows: |
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Sec. 1.085. COMMUNICATION AND PAYMENT USING [IN] ELECTRONIC |
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DELIVERY [FORMAT]. |
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SECTION 4. Section 1.085, Tax Code, is amended by amending |
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Subsections (a), (b), (c), (d), (e), (f), (i), (j), and (l) and |
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adding Subsections (a-1), (a-2), and (a-3) to read as follows: |
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(a) In this section: |
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(1) "Communication" has the meaning assigned by |
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Section 1.075. |
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(2) "Tax official" means the comptroller, a chief |
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appraiser, an appraisal district, an appraisal review board, an |
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assessor, a collector, or a taxing unit. |
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(a-1) Notwithstanding any other provision in this title and |
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except as provided by this section, a communication or payment [any |
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notice, rendition, application form, or completed application, or |
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information requested under Section 41.461(a)(2),] that is |
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required or permitted by this title to be delivered by [between] a |
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tax official to [chief appraiser, an appraisal district, an |
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appraisal review board, or any combination of those persons and] a |
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property owner or a person designated by a property owner under |
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Section 1.111(f) shall [may] be delivered electronically [in an |
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electronic format if the chief appraiser and the property owner or |
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person designated by the owner agree under this section]. |
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(a-2) A tax official shall provide notice to a property |
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owner or a person designated by a property owner under Section |
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1.111(f), either electronically or by mail, of the requirement |
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imposed under Subsection (a-1) of this section. The notice must |
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inform the property owner or person designated by the property |
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owner that the property owner or person may: |
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(1) opt out of electronic delivery of communications |
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or payments by informing the tax official in writing that the |
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property owner or person wants to receive communications or |
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payments by mail; or |
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(2) enter into an agreement with the tax official |
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under Subsection (b) of this section specifying the method of |
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delivery of communications or payments by the tax official to the |
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property owner or person. |
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(a-3) A tax official shall deliver communications or |
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payments to a property owner or a person designated by a property |
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owner under Section 1.111(f): |
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(1) by mail if: |
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(A) the tax official does not have the electronic |
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mail address, financial account number, or other information needed |
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to send the communication or payment electronically; or |
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(B) the property owner or person requests |
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delivery by mail under Subsection (a-2)(1) of this section; or |
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(2) if applicable, by the method specified in an |
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agreement under Subsection (b) of this section. |
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(b) A [An agreement between a chief appraiser and a] |
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property owner, or the person designated by the owner under Section |
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1.111(f), may enter into an agreement with a tax official that |
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specifies the method of delivery of communications or payments by |
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the tax official. If a property owner or the person designated by |
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the owner requests an agreement under this subsection, the tax |
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official shall enter into the agreement. The agreement must: |
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(1) be in writing or in an electronic form; |
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(2) be signed by the tax official [chief appraiser]; |
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(3) be signed by the property owner or person |
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designated by the owner in a form acceptable to the tax official |
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[chief appraiser]; and |
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(4) specify: |
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(A) the manner in which a communication or |
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payment will be delivered [medium of communication]; |
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(B) the type of communication or payment covered; |
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(C) the means for protecting the security of a |
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communication or payment; |
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(D) the means for confirming delivery of a |
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communication or payment; and |
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(E) the electronic mail address and, if |
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applicable, financial account number of the property owner or |
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person designated by the property owner, as applicable. |
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(c) An agreement under Subsection (b) may address other |
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matters. |
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(d) Unless otherwise provided by an agreement under |
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Subsection (b), the electronic delivery of a communication or |
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payment [any information in an electronic format] is effective on |
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receipt by a tax official or [chief appraiser, an appraisal |
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district, an appraisal review board,] a property owner[,] or, if |
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applicable, a person designated by the [a] property owner under |
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Section 1.111(f). An agreement entered into under this section |
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remains in effect until rescinded in writing by the property owner |
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or person designated by the owner. |
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(e) The comptroller by rule[: |
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[(1)] shall prescribe acceptable media, formats, |
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content, and methods for the electronic delivery or submission of |
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communications and payments [transmission of notices required by |
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Section 25.19; and |
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[(2) may prescribe acceptable media, formats, |
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content, and methods for the electronic transmission of other |
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notices, renditions, and applications]. |
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(f) In an agreement entered into under Subsection (b) [this |
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section], a tax official [chief appraiser] may select the medium, |
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format, content, and method to be used by the tax official |
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[appraisal district] from among those prescribed by the comptroller |
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under Subsection (e). [If the comptroller has not prescribed the |
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media, format, content, and method applicable to the communication, |
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the chief appraiser may determine the medium, format, content, and |
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method to be used.] |
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(i) A property owner or a person designated by the property |
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owner under Section 1.111(f) who enters into an agreement under |
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Subsection (b) of this section that has not been rescinded shall |
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notify the tax official [appraisal district] of a change in the |
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electronic mail address or, if applicable, the financial account |
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number specified in the agreement before the first April 1 that |
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occurs following the change. If notification is not received by the |
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tax official [appraisal district] before that date, until |
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notification is received, any communications or payments [notices] |
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delivered under the agreement to the property owner or person |
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designated by the owner are considered to be timely delivered. |
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(j) An electronic signature that is included in any |
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communication or payment [notice, rendition, application form, or |
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completed application] subject to an agreement under this section |
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and that is required by Chapters 11, 22, 23, 24, 25, 26, and 41 shall |
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be considered to be a digital signature for purposes of Section |
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2054.060, Government Code, and that section applies to the |
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electronic signature. |
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(l) A tax official [Unless the chief appraiser and the |
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property owner or person designated by the owner agree otherwise |
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under Subsection (b), the chief appraiser, appraisal district, or |
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appraisal review board] shall electronically deliver a |
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communication or payment [notice electronically] in a manner that |
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allows for confirmation of receipt by the property owner or the |
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person designated by the owner under Section 1.111(f), such as |
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electronic mail. If confirmation of receipt of a communication is |
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not received by the 30th day following the date the communication is |
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electronically [the electronic notice is] delivered, the tax |
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official [chief appraiser, appraisal district, or appraisal review |
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board, as applicable,] shall deliver the communication [notice] to |
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the property owner or the person designated by the owner in the |
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manner provided by Section 1.07. If confirmation of receipt of a |
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payment is not received by the 30th day following the date the |
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payment is electronically delivered, the tax official shall notify |
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the property owner or the person designated by the owner, |
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electronically or by mail, of the tax official's attempt to deliver |
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the payment electronically. |
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SECTION 5. Chapter 1, Tax Code, is amended by adding Section |
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1.087 to read as follows: |
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Sec. 1.087. CENTRALIZED SYSTEM FOR ELECTRONIC DELIVERY OF |
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COMMUNICATIONS AND PAYMENTS. (a) In this section, "communication" |
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and "tax official" have the meanings assigned by Section 1.085. |
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(b) The comptroller by rule may develop and maintain a |
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centralized system for administering the electronic delivery of |
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communications and payments between a tax official and a property |
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owner or a person designated by the property owner under Section |
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1.111(f). |
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(c) The comptroller may charge a reasonable convenience fee |
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for use of the system. |
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SECTION 6. Section 25.192(d), Tax Code, is amended to read |
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as follows: |
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(d) The [If a property owner has elected to receive notices |
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by e-mail as provided by Section 1.086, the] notice required by this |
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section must be sent [in that manner] separately from any other |
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notice sent to the property owner by the chief appraiser. |
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SECTION 7. Section 25.193(b), Tax Code, is amended to read |
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as follows: |
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(b) The [If a property owner has elected to receive notices |
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by e-mail as provided by Section 1.086, for property described by |
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that section, the] notice required by this section must be sent [in |
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that manner] regardless of whether the information was also |
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included in a notice under Section 25.19 and must be sent separately |
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from any other notice sent to the property owner by the chief |
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appraiser. |
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SECTION 8. Section 41.461(c), Tax Code, is amended to read |
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as follows: |
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(c) A chief appraiser shall deliver information requested |
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by a property owner or the agent of the owner under Subsection |
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(a)(2): |
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(1) by regular first-class mail, deposited in the |
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United States mail, postage prepaid, and addressed to the property |
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owner or agent at the address provided in the request for the |
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information; |
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(2) in the manner required [an electronic format as |
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provided by an agreement] under Section 1.085; or |
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(3) subject to Subsection (d), by referring the |
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property owner or the agent of the owner to a secure Internet |
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website with user registration and authentication or to the exact |
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Internet location or uniform resource locator (URL) address on an |
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Internet website maintained by the appraisal district on which the |
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requested information is identifiable and readily available. |
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SECTION 9. The following provisions of the Tax Code are |
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repealed: |
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(1) Sections 1.085(g), (h), (k), and (m); |
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(2) Section 1.086; and |
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(3) Section 41.46(e). |
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SECTION 10. The changes in law made by this Act apply |
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beginning with the 2022 tax year. |
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SECTION 11. This Act takes effect September 1, 2021. |