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A BILL TO BE ENTITLED
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AN ACT
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relating to electronic communication between property owners and |
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chief appraisers, appraisal districts, appraisal review boards, or |
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any combination of those persons. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.085, Tax Code, is amended by amending |
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Subsections (a), (b), (d), (f), and (g) and adding Subsections (h), |
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(i), (j), (k), and (l) to read as follows: |
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(a) Notwithstanding any other provision in this title and |
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except as provided by this section, any [Except as provided by
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Section 1.07(d), any] notice, rendition, application form, or |
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completed application that is required or permitted by this title |
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to be delivered between a chief appraiser, an appraisal district, |
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an appraisal review board, or any combination of those persons and a |
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property owner or between a chief appraiser, an appraisal district, |
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an appraisal review board, or any combination of those persons and a |
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person designated by a property owner under Section 1.111(f) may be |
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delivered in an electronic format if the chief appraiser and the |
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property owner or person designated by the owner agree under this |
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section. |
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(b) An agreement between a chief appraiser and a property |
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owner, or the person designated by the owner under Section |
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1.111(f), must: |
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(1) be in writing or in an electronic form; |
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(2) be signed by the chief appraiser [and the property
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owner]; [and] |
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(3) be signed by the property owner or person |
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designated by the owner in a form acceptable to the chief appraiser; |
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and |
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(4) specify: |
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(A) the medium of communication; |
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(B) the type of communication covered; |
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(C) the means for protecting the security of a |
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communication; |
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(D) the means for confirming delivery of a |
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communication; and |
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(E) the electronic mail address of the property |
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owner or person designated by [to represent] the property owner |
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[under Section 1.111], as applicable. |
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(d) Unless otherwise provided by an agreement, the delivery |
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of any information in an electronic format is effective on receipt |
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by a chief appraiser, an appraisal district, an appraisal review |
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board, a property owner, or a person designated by a property owner. |
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An agreement entered into under this section remains in effect |
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until rescinded in writing by the property owner or person |
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designated by the owner. |
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(f) In an agreement entered into under this section, a chief |
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appraiser may select the medium, format, content, and method to be |
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used by the appraisal district from among those prescribed by the |
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comptroller under Subsection (e). If the comptroller has not |
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prescribed the media, format, content, and method applicable to the |
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communication, the chief appraiser may determine the medium, |
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format, content, and method to be used. |
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(g) Notwithstanding Subsection (a), if a property owner |
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whose property is included in 25 or more accounts in the appraisal |
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records of the appraisal district requests the chief appraiser to |
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enter into an agreement for the delivery of the notice required by |
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Section 25.19 in an electronic format, the chief appraiser must |
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enter into an agreement under this section for that purpose if the |
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appraisal district is located in a county that has a population of |
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more than 200,000. If the chief appraiser must enter into an |
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agreement under this subsection, the chief appraiser [and] shall |
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deliver the notice in accordance with an electronic medium, format, |
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content, and method prescribed by the comptroller under Subsection |
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(e). If the comptroller has not prescribed the media, format, |
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content, and method applicable to the notice, the chief appraiser |
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may determine the medium, format, content, and method to be used. |
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(h) The chief appraiser shall provide notice regarding the |
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availability of agreement forms authorizing electronic |
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communication under this section. The chief appraiser shall |
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provide the notice by: |
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(1) publishing a notice in a newspaper having general |
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circulation in the district at least once on or before February 1 of |
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each year that includes the words "Notice of Availability of |
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Electronic Communications"; or |
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(2) delivering the agreement form on or before |
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February 1, or as soon as practicable after that date, to each owner |
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of property shown on the certified appraisal roll for the preceding |
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tax year and on or before February 1 of each subsequent year, or as |
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soon as practicable after that date, to each new owner of property |
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shown on the certified appraisal roll for the preceding tax year. |
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(i) A property owner or a person designated by the property |
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owner who enters into an agreement under this section that has not |
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been rescinded shall notify the appraisal district of a change in |
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the electronic mail address specified in the agreement before the |
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first April 1 that occurs following the change. If notification is |
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not received by the appraisal district before that date, until |
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notification is received, any notices delivered under the agreement |
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to the property owner or person designated by the owner are |
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considered to be timely delivered. |
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(j) An electronic signature that is included in any notice, |
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rendition, application form, or completed application subject to an |
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agreement under this section and that is required by Chapters 11, |
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22, 23, 24, 25, 26, and 41 shall be considered to be a digital |
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signature for purposes of Section 2054.060, Government Code, and |
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that section applies to the electronic signature. |
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(k) Unless the chief appraiser is required to enter an |
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agreement under this section, a decision by the chief appraiser not |
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to enter into an agreement under this section may not be reviewed by |
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the appraisal review board or be the subject of: |
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(1) a suit to compel; |
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(2) a protest under Section 41.41; |
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(3) an appeal under Chapter 42; or |
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(4) a complaint under Chapter 1151, Occupations Code. |
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(l) Unless the chief appraiser and the property owner or |
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person designated by the owner agree otherwise under Subsection |
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(b), the chief appraiser, appraisal district, or appraisal review |
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board shall deliver a notice electronically in a manner that allows |
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for confirmation of receipt by the property owner or the person |
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designated by the owner, such as electronic mail. If confirmation |
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of receipt is not received by the 30th day following the date the |
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electronic notice is delivered, the chief appraiser, appraisal |
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district, or appraisal review board, as applicable, shall deliver |
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the notice to the property owner or the person designated by the |
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owner in the manner provided by Section 1.07. |
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SECTION 2. 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 3. Section 1.111, Tax Code, as amended by this Act, |
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applies only to a designation of an agent that is made on or after |
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the effective date of this Act. A designation made before the |
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effective date of this Act is governed by the law in effect when the |
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designation was made, and the former law is continued in effect for |
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that purpose. |
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SECTION 4. This Act takes effect September 1, 2011. |
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