SRC-JLB, EPT C.S.S.B. 1833 78(R)BILL ANALYSIS


Senate Research CenterC.S.S.B. 1833
By: Staples
Intergovernmental Relations
4/29/2003
Committee Report (Substituted)


DIGEST AND PURPOSE 

Currently, state law does not specify that electronic communications can
be made between a taxpayer and appraisal districts, taxing units, or other
tax officials.  Technological advances have made electronic exchange of
information between governmental entities and taxpayers more advanced and
safe than ever before.  C.S.S.B. 1833 allows for the electronic exchange
of information between certain governmental agencies and taxpayers.
Requires the comptroller to prescribe acceptable media, formats, and
methods for exchange of electronic information for notices, renditions,
and applications.  To ensure that smaller local governments have adequate
time to make any necessary upgrades, counties with a population less than
500,000 will have until January 1, 2006, to comply with this section. 

RULEMAKING AUTHORITY

Rulemaking authority is granted to the controller of public accounts in
SECTION 1 (Section 1.085, Tax Code) of this bill. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 1.085, Tax Code, by amending Subsection (b) and
adding Subsections (e) and (f), as follows: 

(b)  Requires an agreement between a chief appraiser and a property owner
to meet certain requirements, including specifying the means for
protecting the security of a communication and the e-mail address of the
property owner and for confirming delivery of the communication. 

(e)  Requires the comptroller by rule to prescribe acceptable media,
formats, content, and methods for the exchange of electronic information
for notices required by Section 25.19 of this code and authorizes the
comptroller to prescribe acceptable media, formats, and methods for the
exchange of electronic information for other notices, renditions, and
applications.  Authorizes the chief appraiser, in an agreement entered
pursuant to this section, to select the medium, format, and method to be
used in the appraisal district from those prescribed by the comptroller. 
 
(f)  Provides that notwithstanding the provisions of Subsection (a), if a
property owner having 25 or more accounts requests an agreement for
delivery of the notice required by Section 25.19 of this code in an
electronic format, the chief appraiser is required to enter into the
agreement and to deliver the notices in the electronic medium, format, and
method prescribed by Subsection (e). 
 
SECTION 2.  Amends Section 1.09, Tax Code, to make a conforming change.

SECTION 3.  (a)  Effective date:  except as provided by Subsection (b),
January 1, 2005.  Makes application of this Act prospective. 
 
(b)  Provides that in a county with a population of 500,000 or less, this
Act takes effect January 1, 2006, and applies to an agreement between a
chief appraiser and property  owner entered into on or after that date.