Amend SB 340 on third reading as follows:
(1) Between the enacting clause and SECTION 1 of the bill (House Committee Printing page 1, between lines 4 and 5), insert the
following appropriately numbered SECTIONS:
SECTION ____. Section 1.085, Tax Code, is amended by
amending Subsection (b) and adding Subsections (e)-(g) to read as
follows:
(b) An agreement between a chief appraiser and a property
owner must:
(1) be in writing;
(2) be signed by the chief appraiser and the property
owner; and
(3) specify:
(A) the medium of communication;
(B) the type of communication covered; [and]
(C) the means for protecting the security of a
communication;
(D) the means for confirming delivery of a
communication; and
(E) the electronic mail address of the property
owner or person designated to represent the property owner under
Section 1.111, as applicable.
(e) The comptroller by rule:
(1) shall prescribe acceptable media, formats,
content, and methods for the electronic transmission of notices
required by Section 25.19; and
(2) may prescribe acceptable media, formats, content,
and methods for the electronic transmission of other notices,
renditions, and applications.
(f) In an agreement entered into under this section, a chief
appraiser may select the medium, format, content, and method to be
used by the appraisal district from among those prescribed by the
comptroller under Subsection (e).
(g) Notwithstanding Subsection (a), if a property owner
whose property is included in 25 or more accounts in the appraisal
records of the appraisal district requests the chief appraiser to
enter into an agreement for the delivery of the notice required by
Section 25.19 in an electronic format, the chief appraiser must
enter into an agreement under this section for that purpose and
shall deliver the notice in accordance with an electronic medium,
format, content, and method prescribed by the comptroller under
Subsection (e).
SECTION ____. Section 1.09, Tax Code, is amended to read as
follows:
Sec. 1.09. AVAILABILITY OF FORMS. When a property owner is
required by this title to use a form, the office or agency with
which the form is filed shall make printed and electronic versions
of the forms readily and timely available and shall furnish a
property owner a form without charge.
(2) Strike SECTION 9 of the bill (House Committee Printing
page 11, lines 1-13) and substitute the following appropriately
numbered SECTION:
SECTION ____. (a) Except as provided by Subsections (b)
and (c) of this section, this Act takes effect January 1, 2004, and
applies only to the rendition of property for ad valorem tax
purposes for a tax year that begins on or after that date.
(b) Sections 1.085 and 1.09, Tax Code, as amended by this
Act, take effect January 1, 2005.
(c) Subsection (c), Section 22.23, Tax Code, as added by
this Act, takes effect September 1, 2003, and applies to the
rendition of property for ad valorem tax purposes for the 2003 tax
year.
(d) Subsection (f), Section 23.23, Tax Code, as added by
this Act, applies to the appraisal of property for a tax year
beginning on or after the effective date of this Act regardless of
whether the casualty or mold or water damage occurred before, on, or
after the effective date of this Act.
(e) Except as provided by Subsection (f) of this section,
the changes in law made by this Act to Section 1.085, Tax Code,
apply only to an agreement between a chief appraiser and a property
owner entered into on or after January 1, 2005. An agreement
between a chief appraiser and a property owner entered into before
January 1, 2005, is governed by the law in effect on the date the
agreement was entered into, and the former law is continued in
effect for that purpose.
(f) Notwithstanding Subsection (b) of this section, in the
case of an appraisal district established for a county with a
population of 500,000 or less, the changes in law made by this Act
to Section 1.085, Tax Code, apply only to an agreement between the
chief appraiser and a property owner entered into on or after
January 1, 2006. An agreement between the chief appraiser of such
an appraisal district and a property owner entered into before
January 1, 2006, is governed by the law in effect on the date the
agreement was entered into, and the former law is continued in
effect for that purpose.
(g) Notwithstanding Subsection (b) of this section, an
appraisal district established in a county with a population of
500,000 or less or a taxing unit located in a county with a
population of 500,000 or less is not required to comply with Section
1.09, Tax Code, as amended by this Act, until January 1, 2006.
(3) Renumber the existing SECTIONS of the bill
appropriately.