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By: Elkins, Pena (Senate Sponsor - Hegar) |
H.B. No. 1203 |
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(In the Senate - Received from the House April 23, 2009; |
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April 24, 2009, read first time and referred to Committee on |
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Finance; May 8, 2009, reported favorably by the following vote: |
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Yeas 12, Nays 0; May 8, 2009, sent to printer.) |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the designation of a person to act as the agent of a |
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property owner in a property tax matter. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 1.111(b) and (i), Tax Code, are amended |
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to read as follows: |
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(b) The designation of an agent must be made by written |
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authorization on a form prescribed by the comptroller under |
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Subsection (h) and signed by the owner, a property manager |
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authorized to designate agents for the owner, or another [other] |
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person authorized to act on behalf of the owner other than the |
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person being designated as agent, and must clearly indicate that |
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the person is authorized to act on behalf of the property owner in |
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property tax matters relating to the property or the property |
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owner. The designation may authorize the agent to represent the |
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owner in all property tax matters or in specific property tax |
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matters as identified in the designation. The designation does not |
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take effect with respect to an appraisal district or a taxing unit |
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participating in the appraisal district until a copy of the |
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designation is filed with the appraisal district. |
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(i) An appraisal review board shall accept and consider a |
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motion or protest filed by an agent of a property owner if an agency |
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authorization is filed at or before the hearing on the motion or |
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protest. If an appraisal review board designates a time and place |
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for appearance before a hearing, an agency authorization is |
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considered to be filed at or before the hearing if a copy of the |
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authorization is filed at the time and place designated by the |
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board. |
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SECTION 2. The change in law made by this Act applies only |
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to a designation of an agent that is made on or after the effective |
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date of this Act. A designation made before the effective date of |
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this Act is governed by the law in effect when the designation was |
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made, and the former law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |
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* * * * * |