By: Otto (Senate Sponsor - West) H.B. No. 3216
         (In the Senate - Received from the House May 12, 2011;
  May 12, 2011, read first time and referred to Committee on
  Intergovernmental Relations; May 21, 2011, reported favorably by
  the following vote:  Yeas 3, Nays 0; May 21, 2011, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to electronic communication between property owners and
  chief appraisers, appraisal districts, appraisal review boards, or
  any combination of those persons.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 1.085, Tax Code, is amended by amending
  Subsections (a), (b), (d), (f), and (g) and adding Subsections (h),
  (i), (j), (k), and (l) to read as follows:
         (a)  Notwithstanding any other provision in this title and
  except as provided by this section, any [Except as provided by
  Section 1.07(d), any] notice, rendition, application form, or
  completed application that is required or permitted by this title
  to be delivered between a chief appraiser, an appraisal district,
  an appraisal review board, or any combination of those persons and a
  property owner or between a chief appraiser, an appraisal district,
  an appraisal review board, or any combination of those persons and a
  person designated by a property owner under Section 1.111(f) may be
  delivered in an electronic format if the chief appraiser and the
  property owner or person designated by the owner agree under this
  section.
         (b)  An agreement between a chief appraiser and a property
  owner, or the person designated by the owner under Section
  1.111(f), must:
               (1)  be in writing or in an electronic form;
               (2)  be signed by the chief appraiser [and the property
  owner]; [and]
               (3)  be signed by the property owner or person
  designated by the owner in a form acceptable to the chief appraiser;
  and
               (4)  specify:
                     (A)  the medium of communication;
                     (B)  the type of communication covered;
                     (C)  the means for protecting the security of a
  communication;
                     (D)  the means for confirming delivery of a
  communication; and
                     (E)  the electronic mail address of the property
  owner or person designated by [to represent] the property owner
  [under Section 1.111], as applicable.
         (d)  Unless otherwise provided by an agreement, the delivery
  of any information in an electronic format is effective on receipt
  by a chief appraiser, an appraisal district, an appraisal review
  board, a property owner, or a person designated by a property owner.
  An agreement entered into under this section remains in effect
  until rescinded in writing by the property owner or person
  designated by the owner.
         (f)  In an agreement entered into under this section, a chief
  appraiser may select the medium, format, content, and method to be
  used by the appraisal district from among those prescribed by the
  comptroller under Subsection (e).  If the comptroller has not
  prescribed the media, format, content, and method applicable to the
  communication, the chief appraiser may determine the medium,
  format, content, and method to be used.
         (g)  Notwithstanding Subsection (a), if a property owner
  whose property is included in 25 or more accounts in the appraisal
  records of the appraisal district requests the chief appraiser to
  enter into an agreement for the delivery of the notice required by
  Section 25.19 in an electronic format, the chief appraiser must
  enter into an agreement under this section for that purpose if the
  appraisal district is located in a county that has a population of
  more than 200,000. If the chief appraiser must enter into an
  agreement under this subsection, the chief appraiser [and] shall
  deliver the notice in accordance with an electronic medium, format,
  content, and method prescribed by the comptroller under Subsection
  (e).  If the comptroller has not prescribed the media, format,
  content, and method applicable to the notice, the chief appraiser
  may determine the medium, format, content, and method to be used.
         (h)  The chief appraiser shall provide notice regarding the
  availability of agreement forms authorizing electronic
  communication under this section.  The chief appraiser shall
  provide the notice by:
               (1)  publishing a notice in a newspaper having general
  circulation in the district at least once on or before February 1 of
  each year that includes the words "Notice of Availability of
  Electronic Communications"; or
               (2)  delivering the agreement form on or before
  February 1, or as soon as practicable after that date, to each owner
  of property shown on the certified appraisal roll for the preceding
  tax year and on or before February 1 of each subsequent year, or as
  soon as practicable after that date, to each new owner of property
  shown on the certified appraisal roll for the preceding tax year.
         (i)  A property owner or a person designated by the property
  owner who enters into an agreement under this section that has not
  been rescinded shall notify the appraisal district of a change in
  the electronic mail address specified in the agreement before the
  first April 1 that occurs following the change. If notification is
  not received by the appraisal district before that date, until
  notification is received, any notices delivered under the agreement
  to the property owner or person designated by the owner are
  considered to be timely delivered.
         (j)  An electronic signature that is included in any notice,
  rendition, application form, or completed application subject to an
  agreement under this section and that is required by Chapters 11,
  22, 23, 24, 25, 26, and 41 shall be considered to be a digital
  signature for purposes of Section 2054.060, Government Code, and
  that section applies to the electronic signature.
         (k)  Unless the chief appraiser is required to enter an
  agreement under this section, a decision by the chief appraiser not
  to enter into an agreement under this section may not be reviewed by
  the appraisal review board or be the subject of:
               (1)  a suit to compel;
               (2)  a protest under Section 41.41;
               (3)  an appeal under Chapter 42; or
               (4)  a complaint under Chapter 1151, Occupations Code.
         (l)  Unless the chief appraiser and the property owner or
  person designated by the owner agree otherwise under Subsection
  (b), the chief appraiser, appraisal district, or appraisal review
  board shall deliver a notice electronically in a manner that allows
  for confirmation of receipt by the property owner or the person
  designated by the owner, such as electronic mail. If confirmation
  of receipt is not received by the 30th day following the date the
  electronic notice is delivered, the chief appraiser, appraisal
  district, or appraisal review board, as applicable, shall deliver
  the notice to the property owner or the person designated by the
  owner in the manner provided by Section 1.07.
         SECTION 2.  Section 1.111, Tax Code, is amended by amending
  Subsection (b) and adding Subsections (k) and (l) to read as
  follows:
         (b)  The designation of an agent must be made by written
  authorization on a form prescribed by the comptroller under
  Subsection (h) and signed by the owner, a property manager
  authorized to designate agents for the owner, or another person
  authorized to act on behalf of the owner other than the person being
  designated as agent, and must clearly indicate that the person is
  authorized to act on behalf of the property owner in property tax
  matters relating to the property or the property owner. The
  designation may authorize the agent to represent the owner in all
  property tax matters or in specific property tax matters as
  identified in the designation.  The designation does not take
  effect with respect to an appraisal district or a taxing unit
  participating in the appraisal district until a copy of the
  designation is filed with the appraisal district. Each appraisal
  district established for a county having a population of 500,000 or
  more shall implement a system that allows a designation to be signed
  and filed electronically.
         (k)  On written request by the chief appraiser, an agent who
  electronically submits a designation of agent form shall provide
  the chief appraiser information concerning:
               (1)  the electronic signature of the person who signed
  the form;
               (2)  the date the person signed the form; and
               (3)  the Internet Protocol address of the computer the
  person used to complete the form.
         (l)  A person may not knowingly make a false entry in, or
  false alteration of, a designation of agent form that has been
  signed as provided by Subsection (b).
         SECTION 3.  Section 1.111, Tax Code, as amended by this Act,
  applies only to a designation of an agent that is made on or after
  the effective date of this Act. A designation made before the
  effective date of this Act is governed by the law in effect when the
  designation was made, and the former law is continued in effect for
  that purpose.
         SECTION 4.  This Act takes effect September 1, 2011.
 
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