| 1 | 1 | | By: Otto, Button (Senate Sponsor - Lucio) H.B. No. 3439 |
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| 2 | 2 | | (In the Senate - Received from the House May 9, 2013; |
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| 3 | 3 | | May 10, 2013, read first time and referred to Committee on Finance; |
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| 4 | 4 | | May 20, 2013, reported favorably by the following vote: Yeas 14, |
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| 5 | 5 | | Nays 0; May 20, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the representation of a property owner by an agent in a |
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| 11 | 11 | | property tax matter. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 1.11(b), Tax Code, is amended to read as |
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| 14 | 14 | | follows: |
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| 15 | 15 | | (b) To be effective, a request made under this section must |
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| 16 | 16 | | be filed with the appraisal district. A request remains in effect |
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| 17 | 17 | | until revoked by a written revocation filed with the appraisal |
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| 18 | 18 | | district by the owner or the owner's designated agent. |
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| 19 | 19 | | SECTION 2. Sections 1.111(c) and (i), Tax Code, are amended |
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| 20 | 20 | | to read as follows: |
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| 21 | 21 | | (c) The designation of an agent under this section remains |
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| 22 | 22 | | in effect until revoked in a written revocation filed with the |
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| 23 | 23 | | appraisal district by the property owner or designated agent. The |
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| 24 | 24 | | designated agent revoking the designation must send notice of the |
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| 25 | 25 | | revocation by certified mail to the property owner at the owner's |
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| 26 | 26 | | last known address. A designation may be made to expire according |
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| 27 | 27 | | to its own terms but is still subject to prior revocation by the |
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| 28 | 28 | | property owner or designated agent. |
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| 29 | 29 | | (i) An appraisal review board shall accept and consider a |
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| 30 | 30 | | motion or protest filed by an agent of a property owner if an agency |
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| 31 | 31 | | authorization is filed at or before the hearing on the motion or |
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| 32 | 32 | | protest. [If an appraisal review board designates a time and place |
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| 33 | 33 | | for appearance before a hearing, an agency authorization is |
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| 34 | 34 | | considered to be filed at or before the hearing if a copy of the |
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| 35 | 35 | | authorization is filed at the time and place designated by the |
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| 36 | 36 | | board.] |
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| 37 | 37 | | SECTION 3. This Act takes effect September 1, 2013. |
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| 38 | 38 | | * * * * * |
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