| 1 | 1 | | 82R12179 CJC-F |
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| 2 | 2 | | By: Davis of Dallas H.B. No. 872 |
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| 3 | 3 | | Substitute the following for H.B. No. 872: |
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| 4 | 4 | | By: Hilderbran C.S.H.B. No. 872 |
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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 right of a person exempt from registration as a |
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| 10 | 10 | | property tax consultant who files a protest with the appraisal |
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| 11 | 11 | | review board on behalf of a property owner to receive notices from |
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| 12 | 12 | | the board regarding the property subject to the protest. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Section 1.111(j), Tax Code, is amended to read as |
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| 15 | 15 | | follows: |
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| 16 | 16 | | (j) An individual exempt from registration as a property tax |
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| 17 | 17 | | consultant under Section 1152.002, Occupations Code, who is not |
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| 18 | 18 | | supervised, directed, or compensated by a person required to |
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| 19 | 19 | | register as a property tax consultant under that section and who |
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| 20 | 20 | | files a protest with the appraisal review board on behalf of the |
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| 21 | 21 | | property owner is entitled to receive all notices from the |
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| 22 | 22 | | appraisal district and appraisal review board regarding the |
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| 23 | 23 | | property subject to the protest until the authority is revoked by |
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| 24 | 24 | | the property owner as provided by this section. If the property |
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| 25 | 25 | | owner has not designated the individual under Subsection (f) of |
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| 26 | 26 | | this section or Section 1.11 as the person to whom all notices, tax |
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| 27 | 27 | | bills, orders, and other communications relating to the owner's |
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| 28 | 28 | | property or taxes are to be delivered, the individual shall include |
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| 29 | 29 | | with the protest a written statement that includes: |
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| 30 | 30 | | (1) the individual's name and address; |
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| 31 | 31 | | (2) a statement that the individual is acting on the |
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| 32 | 32 | | property owner's behalf; and |
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| 33 | 33 | | (3) the basis for the individual's exemption from |
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| 34 | 34 | | registration under Section 1152.002, Occupations Code. |
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| 35 | 35 | | SECTION 2. This Act takes effect immediately if it receives |
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| 36 | 36 | | a vote of two-thirds of all the members elected to each house, as |
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| 37 | 37 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 38 | 38 | | Act does not receive the vote necessary for immediate effect, this |
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| 39 | 39 | | Act takes effect September 1, 2011. |
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