| 1 | 1 | | 81R7880 JE-F |
|---|
| 2 | 2 | | By: Elkins H.B. No. 1203 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the designation of a person to act as the agent of a |
|---|
| 8 | 8 | | property owner in a property tax matter. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 1.111(b), Tax Code, is amended to read as |
|---|
| 11 | 11 | | follows: |
|---|
| 12 | 12 | | (b) The designation of an agent must be made by written |
|---|
| 13 | 13 | | authorization on a form prescribed by the comptroller under |
|---|
| 14 | 14 | | Subsection (h) and signed by the owner, a property manager |
|---|
| 15 | 15 | | authorized to designate agents for the owner, or another [other] |
|---|
| 16 | 16 | | person authorized to act on behalf of the owner other than the |
|---|
| 17 | 17 | | person being designated as agent, and must clearly indicate that |
|---|
| 18 | 18 | | the person is authorized to act on behalf of the property owner in |
|---|
| 19 | 19 | | property tax matters relating to the property or the property |
|---|
| 20 | 20 | | owner. The designation may authorize the agent to represent the |
|---|
| 21 | 21 | | owner in all property tax matters or in specific property tax |
|---|
| 22 | 22 | | matters as identified in the designation. The designation does not |
|---|
| 23 | 23 | | take effect with respect to an appraisal district or a taxing unit |
|---|
| 24 | 24 | | participating in the appraisal district until a copy of the |
|---|
| 25 | 25 | | designation is filed with the appraisal district. |
|---|
| 26 | 26 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 27 | 27 | | to a designation of an agent that is made on or after the effective |
|---|
| 28 | 28 | | date of this Act. A designation made before the effective date of |
|---|
| 29 | 29 | | this Act is governed by the law in effect when the designation was |
|---|
| 30 | 30 | | made, and the former law is continued in effect for that purpose. |
|---|
| 31 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 35 | 35 | | Act takes effect September 1, 2009. |
|---|