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
A BILL TO BE ENTITLED
AN ACT
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.