|
|
|
|
By: Otto, Button (Senate Sponsor - Lucio) |
H.B. No. 3439 |
|
(In the Senate - Received from the House May 9, 2013; |
|
May 10, 2013, read first time and referred to Committee on Finance; |
|
May 20, 2013, reported favorably by the following vote: Yeas 14, |
|
Nays 0; May 20, 2013, sent to printer.) |
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
|
relating to the representation of a property owner by an agent in a |
|
property tax matter. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 1.11(b), Tax Code, is amended to read as |
|
follows: |
|
(b) To be effective, a request made under this section must |
|
be filed with the appraisal district. A request remains in effect |
|
until revoked by a written revocation filed with the appraisal |
|
district by the owner or the owner's designated agent. |
|
SECTION 2. Sections 1.111(c) and (i), Tax Code, are amended |
|
to read as follows: |
|
(c) The designation of an agent under this section remains |
|
in effect until revoked in a written revocation filed with the |
|
appraisal district by the property owner or designated agent. The |
|
designated agent revoking the designation must send notice of the |
|
revocation by certified mail to the property owner at the owner's |
|
last known address. A designation may be made to expire according |
|
to its own terms but is still subject to prior revocation by the |
|
property owner or designated agent. |
|
(i) An appraisal review board shall accept and consider a |
|
motion or protest filed by an agent of a property owner if an agency |
|
authorization is filed at or before the hearing on the motion or |
|
protest. [If an appraisal review board designates a time and place
|
|
for appearance before a hearing, an agency authorization is
|
|
considered to be filed at or before the hearing if a copy of the
|
|
authorization is filed at the time and place designated by the
|
|
board.] |
|
SECTION 3. This Act takes effect September 1, 2013. |
|
|
|
* * * * * |