By: Staples S.B. No. 1833
A BILL TO BE ENTITLED
AN ACT
relating to the use of electronic means for certain interactions
between taxpayers and appraisal districts, taxing units, or other
tax officials.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.085, Tax Code, is amended by amending
Subsection (b) and adding Subsections (e) and (f) 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 and the e-mail address of the property owner and for
confirming delivery of the communication.
(e) The comptroller by rule shall prescribe acceptable
media, formats, content, and methods for the exchange of electronic
information for notices required by Section 25.19 and may prescribe
acceptable media, formats, and methods for the exchange of
electronic information for other notices, renditions, and
applications. In an agreement entered into under this section, the
chief appraiser may select the medium, format, and method to be used
in the appraisal district from those prescribed by the comptroller.
(f) 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 in an electronic
format, the chief appraiser shall enter into the agreement and
shall deliver the notice in the electronic medium, format, and
method prescribed by Subsection (e).
SECTION 2. 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.
SECTION 3. (a) Except as provided by Subsection (b) of
this section, this Act takes effect January 1, 2005, and applies to
an agreement between a chief appraiser and a property owner entered
into on or after that date.
(b) 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.