| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85S10180 SMT-D | |
| 2 | 2 | By: Bell H.B. No. 87 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the authority of a property owner to request that notice | |
| 8 | 8 | of a protest hearing before the appraisal review board be delivered | |
| 9 | 9 | by certified mail or electronic mail. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 1.085, Tax Code, is amended by adding | |
| 12 | 12 | Subsection (m) to read as follows: | |
| 13 | 13 | (m) Notwithstanding any other provision of this section, a | |
| 14 | 14 | property owner need not enter into an agreement under this section | |
| 15 | 15 | to be entitled to electronic delivery of a notice of a protest | |
| 16 | 16 | hearing under Section 41.46. | |
| 17 | 17 | SECTION 2. Section 41.46, Tax Code, is amended by adding | |
| 18 | 18 | Subsections (d) and (e) to read as follows: | |
| 19 | 19 | (d) The appraisal review board shall deliver notice of the | |
| 20 | 20 | hearing by certified mail if, in the notice of protest under Section | |
| 21 | 21 | 41.44, the property owner requests delivery by certified mail. The | |
| 22 | 22 | board may require the property owner to pay the cost of postage | |
| 23 | 23 | under this subsection. | |
| 24 | 24 | (e) Notwithstanding Section 1.085, the appraisal review | |
| 25 | 25 | board shall deliver notice of the hearing by electronic mail if, in | |
| 26 | 26 | the notice of protest under Section 41.44, the property owner | |
| 27 | 27 | requests delivery by electronic mail and provides a valid | |
| 28 | 28 | electronic mail address. | |
| 29 | 29 | SECTION 3. This Act takes effect December 1, 2017. |