Texas Tax Code
§ 1.085 — ELECTRONIC DELIVERY OF COMMUNICATION
TX § 1.085Title 1. PROPERTY TAX CODE · Part A. GENERAL PROVISIONS · Ch. 1. GENERAL PROVISIONS
Statute text
View on source(a)In this section:
(1)"Communication" means a notice, rendition, application form, completed application, report, filing, statement, appraisal review board order, bill, or other item of information required or permitted to be delivered under a provision of this title.
(2)"Tax official" means:
(A)a chief appraiser, an appraisal district, an appraisal review board, an assessor, a collector, or a taxing unit; or
(B)a person designated by a person listed in Paragraph (A) to perform a function on behalf of that person. (a-1) Notwithstanding any other provision in this title, a communication that is required or permitted by this title to be delivered between a tax official and a property owner or a person designated by a property owner under Section 1.111(f) shall be delivered electronically if the property owner or person designated by the owner elects to exchange communications with the tax official electronically under Subsection (a-2) of this section. (a-2) A tax official shall:
(1)establish a procedure that allows a property owner or a person designated by a property owner under Section 1.111(f) to make the election described by Subsection (a-1) of this section; and
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Legislative history
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 3, eff. September 1, 2005. Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 18(1), eff. September 1, 2005. Acts 2011, 82nd Leg., R.S., Ch. 831 (H.B. 3216), Sec. 1, eff. September 1, 2011. Acts 2013, 83rd Leg., R.S., Ch. 229 (H.B. 241), Sec. 1, eff. September 1, 2013. Acts 2019, 86th Leg., R.S., Ch. 753 (H.B. 1060), Sec. 1, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 4, eff. January 1, 2020. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 2, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 3, eff. January 1, 2024. Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.