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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of electronic means for the delivery of ad |
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valorem tax bills to certain property owners and agents. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(a), Tax Code, is amended to read as |
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follows: |
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(a) An official or agency required by this title to deliver |
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a notice to a property owner may deliver the notice by regular |
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first-class mail, with postage prepaid, unless this section or |
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another provision of this title requires or authorizes a different |
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method of delivery or the parties agree that the notice must be |
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delivered as provided by Section 1.085. |
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SECTION 2. Section 31.01, Tax Code, is amended by amending |
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Subsections (a), (g), (i-1), and (j) and adding Subsections (k), |
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(l), and (m) to read as follows: |
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(a) Except as provided by Subsections (f), [and] (i-1), and |
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(k), the assessor for each taxing unit shall prepare and mail a tax |
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bill to each person in whose name the property is listed on the tax |
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roll and to the person's authorized agent. The assessor shall mail |
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tax bills by October 1 or as soon thereafter as practicable. The |
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assessor shall mail to the state agency or institution the tax bill |
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for any taxable property owned by the agency or institution. The |
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agency or institution shall pay the taxes from funds appropriated |
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for payment of the taxes or, if there are none, from funds |
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appropriated for the administration of the agency or |
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institution. The exterior of the tax bill must show the return |
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address of the taxing unit. If the assessor wants the United |
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States Postal Service to return the tax bill if it is not |
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deliverable as addressed, the exterior of the tax bill may contain, |
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in all capital letters, the words "RETURN SERVICE REQUESTED," or |
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another appropriate statement directing the United States Postal |
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Service to return the tax bill if it is not deliverable as |
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addressed. |
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(g) Except as provided by Subsection (f) [of this section], |
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failure to send or receive the tax bill required by this section, |
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including a tax bill that has been requested to be sent by |
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electronic means under Subsection (k), does not affect the validity |
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of the tax, penalty, or interest, the due date, the existence of a |
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tax lien, or any procedure instituted to collect a tax. |
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(i-1) If an assessor mails a tax bill under Subsection (a) |
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or delivers a tax bill by electronic means under Subsection (k) to a |
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mortgagee of a property, the assessor is not required to mail or |
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deliver by electronic means a copy of the bill to any mortgagor |
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under the mortgage or to the mortgagor's authorized agent. |
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(j) If a tax bill is mailed under Subsection (a) or |
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delivered by electronic means under Subsection (k) [of this
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section] to a mortgagee of a property, the mortgagee shall mail a |
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copy of the bill to the owner of the property not more than 30 days |
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following the mortgagee's receipt of the bill. |
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(k) The assessor for a taxing unit shall deliver a tax bill |
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as required by this section by electronic means to a person in whose |
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name a property is listed on the tax roll and to the person's |
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authorized agent if the assessor has implemented procedures to |
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permit delivery of a bill by electronic means and on or before |
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September 15 the person or the person's authorized agent submits a |
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written request to the assessor. The request must include the |
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requestor's name, physical address, and electronic mail address, |
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the property owner's name and physical address if different than |
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that of the requestor, and the account number of the property if the |
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property is assigned an account number. An assessor who delivers a |
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tax bill electronically under this subsection is not required to |
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mail the same bill under Subsection (a). |
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(l) The comptroller by rule shall prescribe acceptable |
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media, formats, content, and methods for the delivery of tax bills |
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by electronic means under Subsection (k). |
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(m) The assessor for a taxing unit may select the medium, |
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format, content, and method to be used for the delivery of a tax |
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bill by electronic means from among those prescribed by the |
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comptroller under Subsection (l). |
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SECTION 3. This Act takes effect September 1, 2011. |