Bill Text: TX HB3216 | 2011-2012 | 82nd Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to electronic communication between property owners and chief appraisers, appraisal districts, appraisal review boards, or any combination of those persons.
Spectrum: Bipartisan Bill
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB3216 Detail]
Download: Texas-2011-HB3216-Engrossed.html
Bill Title: Relating to electronic communication between property owners and chief appraisers, appraisal districts, appraisal review boards, or any combination of those persons.
Spectrum: Bipartisan Bill
Status: (Passed) 2011-06-17 - Effective on 9/1/11 [HB3216 Detail]
Download: Texas-2011-HB3216-Engrossed.html
By: Otto | H.B. No. 3216 |
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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 [ |
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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 [ |
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(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 [ |
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(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 [ |
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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. |