82R1552 JE-F

By: Geren, et al. H.B. No. 843

A BILL TO BE ENTITLED

AN ACT

relating to the use of electronic means for the delivery of ad

valorem tax bills to certain property owners and agents.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1.07(a), Tax Code, is amended to read as

follows:

(a) An official or agency required by this title to deliver

a notice to a property owner may deliver the notice by regular

first-class mail, with postage prepaid, unless this section or

another provision of this title requires or authorizes a different

method of delivery or the parties agree that the notice must be

delivered as provided by Section 1.085.

SECTION 2. Section 31.01, Tax Code, is amended by amending

Subsections (a), (g), (i-1), and (j) and adding Subsections (k),

(l), and (m) to read as follows:

(a) Except as provided by Subsections (f), [and] (i-1), and

(k), the assessor for each taxing unit shall prepare and mail a tax

bill to each person in whose name the property is listed on the tax

roll and to the person's authorized agent. The assessor shall mail

tax bills by October 1 or as soon thereafter as practicable. The

assessor shall mail to the state agency or institution the tax bill

for any taxable property owned by the agency or institution. The

agency or institution shall pay the taxes from funds appropriated

for payment of the taxes or, if there are none, from funds

appropriated for the administration of the agency or

institution. The exterior of the tax bill must show the return

address of the taxing unit. If the assessor wants the United

States Postal Service to return the tax bill if it is not

deliverable as addressed, the exterior of the tax bill may contain,

in all capital letters, the words "RETURN SERVICE REQUESTED," or

another appropriate statement directing the United States Postal

Service to return the tax bill if it is not deliverable as

addressed.

(g) Except as provided by Subsection (f) [of this section],

failure to send or receive the tax bill required by this section,

including a tax bill that has been requested to be sent by

electronic means under Subsection (k), does not affect the validity

of the tax, penalty, or interest, the due date, the existence of a

tax lien, or any procedure instituted to collect a tax.

(i-1) If an assessor mails a tax bill under Subsection (a)

or delivers a tax bill by electronic means under Subsection (k) to a

mortgagee of a property, the assessor is not required to mail or

deliver by electronic means a copy of the bill to any mortgagor

under the mortgage or to the mortgagor's authorized agent.

(j) If a tax bill is mailed under Subsection (a) or

delivered by electronic means under Subsection (k) [of this

section] to a mortgagee of a property, the mortgagee shall mail a

copy of the bill to the owner of the property not more than 30 days

following the mortgagee's receipt of the bill.

(k) The assessor for a taxing unit shall deliver a tax bill

as required by this section by electronic means to a person in whose

name a property is listed on the tax roll and to the person's

authorized agent if the assessor has implemented procedures to

permit delivery of a bill by electronic means and on or before

September 15 the person or the person's authorized agent submits a

written request to the assessor. The request must include the

requestor's name, physical address, and electronic mail address,

the property owner's name and physical address if different than

that of the requestor, and the account number of the property if the

property is assigned an account number. An assessor who delivers a

tax bill electronically under this subsection is not required to

mail the same bill under Subsection (a).

(l) The comptroller by rule shall prescribe acceptable

media, formats, content, and methods for the delivery of tax bills

by electronic means under Subsection (k).

(m) The assessor for a taxing unit may select the medium,

format, content, and method to be used for the delivery of a tax

bill by electronic means from among those prescribed by the

comptroller under Subsection (l).

SECTION 3. This Act takes effect September 1, 2011.