82R1552 JE-F
By: Davis S.B. No. 952
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),
(l), and (m) 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 to a person in whose
name a property is listed on the tax roll and to the person's
authorized agent if the assessor has implemented procedures to
permit delivery of a bill by electronic means and on or before
September 15 the person or the person's authorized agent submits a
written request to the assessor. The request must include the
requestor's name, physical address, and electronic mail address,
the property owner's name and physical address if different than
that of the requestor, and the account number of the property if the
property is assigned an account number. An assessor who delivers a
tax bill electronically under this subsection is not required to
mail the same bill under Subsection (a).
(l) The comptroller by rule shall prescribe acceptable
media, formats, content, and methods for the delivery of tax bills
by electronic means under Subsection (k).
(m) The assessor for a taxing unit may select the medium,
format, content, and method to be used for the delivery of a tax
bill by electronic means from among those prescribed by the
comptroller under Subsection (l).
SECTION 3. This Act takes effect September 1, 2011.