| 1 | 1 | | 82R11451 JE-D |
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| 2 | 2 | | By: Fletcher H.B. No. 316 |
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| 3 | 3 | | Substitute the following for H.B. No. 316: |
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| 4 | 4 | | By: Hilderbran C.S.H.B. No. 316 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the designation of property tax agents. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 1.111, Tax Code, is amended by amending |
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| 12 | 12 | | Subsection (b) and adding Subsections (k) and (l) to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | (b) The designation of an agent must be made by written |
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| 15 | 15 | | authorization on a form prescribed by the comptroller under |
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| 16 | 16 | | Subsection (h) and signed by the owner, a property manager |
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| 17 | 17 | | authorized to designate agents for the owner, or another person |
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| 18 | 18 | | authorized to act on behalf of the owner other than the person being |
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| 19 | 19 | | designated as agent, and must clearly indicate that the person is |
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| 20 | 20 | | authorized to act on behalf of the property owner in property tax |
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| 21 | 21 | | matters relating to the property or the property owner. The |
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| 22 | 22 | | designation may authorize the agent to represent the owner in all |
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| 23 | 23 | | property tax matters or in specific property tax matters as |
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| 24 | 24 | | identified in the designation. The designation does not take |
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| 25 | 25 | | effect with respect to an appraisal district or a taxing unit |
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| 26 | 26 | | participating in the appraisal district until a copy of the |
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| 27 | 27 | | designation is filed with the appraisal district. Each appraisal |
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| 28 | 28 | | district established for a county having a population of 500,000 or |
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| 29 | 29 | | more shall implement a system that allows a designation to be signed |
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| 30 | 30 | | and filed electronically. |
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| 31 | 31 | | (k) On written request by the chief appraiser, an agent who |
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| 32 | 32 | | electronically submits a designation of agent form shall provide |
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| 33 | 33 | | the chief appraiser information concerning: |
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| 34 | 34 | | (1) the electronic signature of the person who signed |
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| 35 | 35 | | the form; |
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| 36 | 36 | | (2) the date the person signed the form; and |
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| 37 | 37 | | (3) the Internet Protocol address of the computer the |
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| 38 | 38 | | person used to complete the form. |
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| 39 | 39 | | (l) A person may not knowingly make a false entry in, or |
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| 40 | 40 | | false alteration of, a designation of agent form that has been |
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| 41 | 41 | | signed as provided by Subsection (b). |
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| 42 | 42 | | SECTION 2. The change in law made by this Act applies only |
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| 43 | 43 | | to a designation of an agent that is made on or after the effective |
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| 44 | 44 | | date of this Act. A designation made before the effective date of |
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| 45 | 45 | | this Act is governed by the law in effect when the designation was |
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| 46 | 46 | | made, and the former law is continued in effect for that purpose. |
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| 47 | 47 | | SECTION 3. This Act takes effect September 1, 2011. |
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