By: Cain S.B. No. 1209
A BILL TO BE ENTITLED
AN ACT
1-1 relating to communication in an electronic format between a
1-2 property owner and a chief appraiser of an appraisal district for
1-3 the purpose of ad valorem taxation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subsection (a), Section 1.07, Tax Code, is
1-6 amended to read as follows:
1-7 (a) An official or agency required by this title to deliver
1-8 a notice to a property owner may deliver the notice by regular
1-9 first-class mail, with postage prepaid, unless this section or
1-10 another provision of this title requires a different method of
1-11 delivery or the parties agree that the notice must be delivered as
1-12 provided by Section 1.085.
1-13 SECTION 2. Chapter 1, Tax Code, is amended by adding Section
1-14 1.085 to read as follows:
1-15 Sec. 1.085. COMMUNICATION IN ELECTRONIC FORMAT. (a) Except
1-16 as provided by Section 1.07(d), any notice, rendition, application
1-17 form, or completed application that is required or permitted by
1-18 this title to be delivered between a chief appraiser and a property
1-19 owner or between a chief appraiser and a person designated by a
1-20 property owner under Section 1.111(f) may be delivered in an
1-21 electronic format if the chief appraiser and the property owner
1-22 agree under this section.
1-23 (b) An agreement between a chief appraiser and a property
1-24 owner must:
2-1 (1) be in writing;
2-2 (2) be signed by the chief appraiser and the property
2-3 owner; and
2-4 (3) specify:
2-5 (A) the medium of communication;
2-6 (B) the type of communication covered; and
2-7 (C) the means for protecting the security of a
2-8 communication.
2-9 (c) An agreement may address other matters.
2-10 (d) Unless otherwise provided by an agreement, the delivery
2-11 of any information in an electronic format is effective on receipt
2-12 by a chief appraiser, property owner, or person designated by a
2-13 property owner.
2-14 SECTION 3. This Act takes effect September 1, 1999.
2-15 SECTION 4. The importance of this legislation and the
2-16 crowded condition of the calendars in both houses create an
2-17 emergency and an imperative public necessity that the
2-18 constitutional rule requiring bills to be read on three several
2-19 days in each house be suspended, and this rule is hereby suspended.