SRC-JXG S.B. 1209 76(R)BILL ANALYSIS


Senate Research CenterS.B. 1209
By: Cain
Intergovernmental Relations
7/6/1999
Enrolled


DIGEST 

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 will allow the
chief appraiser and the property owner to communicate electronically, only
if they agree to it in writing, and specify the medium of electronic
communication to be used.  

PURPOSE

As enrolled, S.B. 1209 authorizes the chief appraiser and property owner to
communicate electronically. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

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 by
regular first-class mail, with postage prepaid, unless this section or
another provision of  this title requires a different method of delivery or
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.