Bill Text: TX HB316 | 2011-2012 | 82nd Legislature | Comm Sub
Bill Title: Relating to the designation of property tax agents.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-05-02 - Considered in Calendars [HB316 Detail]
Download: Texas-2011-HB316-Comm_Sub.html
| 82R11451 JE-D | |||
| By: Fletcher | H.B. No. 316 | ||
| Substitute the following for H.B. No. 316: | |||
| By: Hilderbran | C.S.H.B. No. 316 | ||
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| relating to the designation of property tax agents. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. 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 2. The change in law made 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 3. This Act takes effect September 1, 2011. | ||
