81R7880 JE-F
By: Hegar S.B. No. 903
A BILL TO BE ENTITLED
AN ACT
relating to the designation of a person to act as the agent of a
property owner in a property tax matter.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.111(b), Tax Code, is amended 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 [other]
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.
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 immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.