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House Bill 1203 |
House Author: Elkins et al. |
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Effective: 5-26-09 |
Senate Sponsor: Hegar |
House Bill 1203 amends Tax Code provisions relating to a property owner's designation of an agent for property tax purposes to require that the written authorization making the designation be on a form prescribed by the comptroller of public accounts. The bill excludes the designee from those who may sign the form on behalf of the owner. It provides that the designation does not take effect with respect to an appraisal district, or a taxing unit participating in the appraisal district, until a copy of the designation is filed with the district. The bill clarifies the requirement for timely filing of a motion or protest by an owner's agent, providing that if the appraisal review board sets a time and place for a hearing appearance, the authorization of an agent is considered to be filed at or before the hearing if a copy of the authorization is filed at such time and place.