34 Tex. Admin. Code § 9.3044 - Appointment of Agents for Property Tax Matters
(a) Except as otherwise provided by existing
court order, law, or other comptroller rule, a property owner shall use
comptroller form 50-162 to designate an agent for property tax matters pursuant
to Tax Code, §
1.111(a).
Except as provided in subsection (b) of this section, forms required to be used
by this section shall be used as adopted by the comptroller, without changes in
form or substance including, but not limited to, content, font size, and
pagination. For the purposes of this section, the term "property owner"
includes a person who claims a legal interest in the property.
(b) All appraisal districts shall prepare and
make available copies of comptroller form 50-162 for property owners to use in
designating agents for property tax matters. An appraisal district may
pre-print the appraisal district's name and address in the spaces designated
for such information on form 50-162; however, no other changes or modifications
may be made. An appraisal district may, if approved in advance in writing by
the comptroller, make non-substantive modifications to form 50-162 for purposes
of facilitating electronic delivery.
(c) Designation of an agent to receive
notices or other communications is not effective for any notice or other
communication about a property that is mailed or sent by electronic means
before the property owner's written notice is filed with the appraisal district
in accordance with Tax Code, §
1.111(f). A
written statement filed pursuant to Tax Code, §
1.111(j) is
not effective for any notice or other communication about a property that is
mailed or sent by electronic means before the written statement is filed with
the protest in accordance with Tax Code, §
1.111(j).
No written designation or request for delivery of tax bills pursuant to Tax
Code, §
1.111(f) is
required for a mortgage lender who is authorized by a deed of trust executed by
the property owner to pay taxes on the property.
(d) For the purposes of the prohibition
against designating more than one agent for a single item of property in Tax
Code, §
1.111(d),
an item of property means the property included under a single appraisal
district account number. Unless the appraisal district has separately listed an
improvement or the property owner presents documentation to the appraisal
district showing separate ownership of land and improvements, a property owner
may not designate separate agents to represent land and improvements. A
property owner may, however, designate a different agent for purposes of Tax
Code, Chapter 41A, or any other matter as provided by law or other comptroller
rule.
(e) If a property owner
directs delivery of tax bills or notices to an agent after the date appraisal
records are certified, the chief appraiser, as soon as practicable after the
designation is filed, shall notify the affected taxing unit of the property
owner's name, the account number of the property, and the name and address of
the agent designated for notice.
(f) A property owner is not required to file
a written designation of agent for a person who:
(1) acts as a courier for the property
owner;
(2) prepares documents in a
clerical capacity for the property owner;
(3) is an employee of the owner or of a
corporate parent, affiliate, or subsidiary of the owner and is authorized by
the owner to represent him; or
(4)
is an attorney licensed to practice law in the State of Texas and retained by a
property owner to represent him before the appraisal district or appraisal
review board.
(g) A
person who owns property in more than one county may file a reproduction of the
original signed appointment form with each appraisal district. If the chief
appraiser has reason to question the authenticity of the document, the chief
appraiser may require the property owner or the agent to provide the original
for inspection.
(h) Forms adopted
by reference. The Comptroller of Public Accounts adopts by reference
Appointment of Agent for Property Tax Matters (Form 50-162) and, for purposes
of use as required by court order existing as of the date of amendment of this
section, Appointment of Agent for Single-Family Residential Property Tax
Matters (Form 50-241). Copies of the forms can be obtained from the Comptroller
of Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin,
Texas 78711-3528.
(i) Other forms.
The comptroller may also prescribe additional forms applicable to this section.
Any such forms may be revised at the discretion of the comptroller. Copies of
the forms can be obtained from the Comptroller of Public Accounts, Property Tax
Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528.
(j) Designations signed and filed with an
appraisal district prior to the effective date of amendment of this section,
until revoked as provided by law, continue in effect to the extent that such
designations are consistent with existing law or, as applicable, court
order.
Notes
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