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A BILL TO BE ENTITLED
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AN ACT
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relating to the designation of property tax agents. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.111, Tax Code, is amended by amending |
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Subsection (b) and adding Subsections (k) and (l) to read as |
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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 person |
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authorized to act on behalf of the owner other than the person being |
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designated as agent, and must clearly indicate that the person is |
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authorized to act on behalf of the property owner in property tax |
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matters relating to the property or the property owner. The |
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designation may authorize the agent to represent the owner in all |
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property tax matters or in specific property tax matters as |
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identified in the designation. The designation does not take |
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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. Each appraisal |
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district established for a county having a population of 500,000 or |
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more shall implement a system that allows a designation to be signed |
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and filed electronically. |
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(k) On written request by the chief appraiser, an agent who |
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electronically submits a designation of agent form shall provide |
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the chief appraiser information concerning: |
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(1) the electronic signature of the person who signed |
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the form; |
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(2) the date the person signed the form; and |
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(3) the Internet Protocol address of the computer the |
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person used to complete the form. |
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(l) A person may not knowingly make a false entry in, or |
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false alteration of, a designation of agent form that has been |
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signed as provided by Subsection (b). |
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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 September 1, 2011. |