By: Geren, et al. (Senate Sponsor - Davis) H.B. No. 843
(In the Senate - Received from the House March 31, 2011;
April 13, 2011, read first time and referred to Committee on
Intergovernmental Relations; May 6, 2011, reported adversely, with
favorable Committee Substitute by the following vote: Yeas 3, Nays
0; May 6, 2011, sent to printer.)
COMMITTEE SUBSTITUTE FOR H.B. No. 843 By: Nichols
A BILL TO BE ENTITLED
AN ACT
relating to the use of electronic means for the delivery of ad
valorem tax bills to certain property owners and agents.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(a), Tax Code, is amended to read as
follows:
(a) An official or agency required by this title to deliver
a notice to a property owner may deliver the notice by regular
first-class mail, with postage prepaid, unless this section or
another provision of this title requires or authorizes a different
method of delivery or the parties agree that the notice must be
delivered as provided by Section 1.085.
SECTION 2. Section 31.01, Tax Code, is amended by amending
Subsections (a), (g), (i-1), and (j) and adding Subsections (k) and
(l) to read as follows:
(a) Except as provided by Subsections (f), [and] (i-1), and
(k), the assessor for each taxing unit shall prepare and mail a tax
bill to each person in whose name the property is listed on the tax
roll and to the person's authorized agent. The assessor shall mail
tax bills by October 1 or as soon thereafter as practicable. The
assessor shall mail to the state agency or institution the tax bill
for any taxable property owned by the agency or institution. The
agency or institution shall pay the taxes from funds appropriated
for payment of the taxes or, if there are none, from funds
appropriated for the administration of the agency or
institution. The exterior of the tax bill must show the return
address of the taxing unit. If the assessor wants the United
States Postal Service to return the tax bill if it is not
deliverable as addressed, the exterior of the tax bill may contain,
in all capital letters, the words "RETURN SERVICE REQUESTED," or
another appropriate statement directing the United States Postal
Service to return the tax bill if it is not deliverable as
addressed.
(g) Except as provided by Subsection (f) [of this section],
failure to send or receive the tax bill required by this section,
including a tax bill that has been requested to be sent by
electronic means under Subsection (k), does not affect the validity
of the tax, penalty, or interest, the due date, the existence of a
tax lien, or any procedure instituted to collect a tax.
(i-1) If an assessor mails a tax bill under Subsection (a)
or delivers a tax bill by electronic means under Subsection (k) to a
mortgagee of a property, the assessor is not required to mail or
deliver by electronic means a copy of the bill to any mortgagor
under the mortgage or to the mortgagor's authorized agent.
(j) If a tax bill is mailed under Subsection (a) or
delivered by electronic means under Subsection (k) [of this
section] to a mortgagee of a property, the mortgagee shall mail a
copy of the bill to the owner of the property not more than 30 days
following the mortgagee's receipt of the bill.
(k) The assessor for a taxing unit shall deliver a tax bill
as required by this section by electronic means if on or before
September 15 the individual or entity entitled to receive a tax bill
under this section and the assessor enter into an agreement for
delivery of a tax bill by electronic means. An assessor who
delivers a tax bill electronically under this subsection is not
required to mail the same bill under Subsection (a). An agreement
entered into under this subsection:
(1) must:
(A) be in writing or in an electronic format;
(B) be signed by the assessor and the individual
or entity entitled to receive the tax bill under this section;
(C) be in a format acceptable to the assessor;
(D) specify the electronic means by which the tax
bill is to be delivered; and
(E) specify the e-mail address to which the tax
bill is to be delivered; and
(2) remains in effect for all subsequent tax bills
until revoked by an authorized individual in a written revocation
filed with the assessor.
(l) The comptroller may:
(1) prescribe acceptable media, formats, content, and
methods for the delivery of tax bills by electronic means under
Subsection (k); and
(2) provide a model form agreement.
SECTION 3. This Act takes effect January 1, 2012.
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