HBA-JRA S.B. 1209 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 1209 By: Cain Ways & Means 5/10/1999 Engrossed BACKGROUND AND PURPOSE Currently, appraisal districts are prohibited from communicating electronically with a property taxpayer to deliver notices, renditions, and application forms as required by the Tax Code. S.B. 1209 authorizes the chief appraiser and the property owner to communicate electronically if they agree in writing and specify the medium of electronic communication to be used. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 1.07(a), Tax Code, to authorize an official or agency required by this title to deliver a notice to a property owner to do so by a method other than regular first-class mail with postage prepaid if the parties agree that the notice must be delivered as provided by Section 1.085. SECTION 2. Amends Chapter 1A, Tax Code, by adding Section 1.085, as follows: Sec. 1.085. COMMUNICATION IN ELECTRONIC FORMAT. Authorizes any notice, rendition, application form, or completed application that is required or permitted by this title to be delivered between a chief appraiser and a property owner or between a chief appraiser and a person designated by a property owner under Section 1.111(f) to be delivered in an electronic format, if the chief appraiser and the property owner agree under this section, except as provided by Section 1.07(d). Sets forth requirements for an agreement between a chief appraiser and property owner. Authorizes an agreement to address other matters. Provides that the delivery of any information in an electronic format is effective on receipt by a chief appraiser, property owner, or person designated by a property owner, unless otherwise provided by an agreement. SECTION 3. Effective date: September 1, 1999. SECTION 4. Emergency clause.