Text of section effective on January 01, 2024

1. (a) Except as provided by Section 1.07(d), any notice, rendition, application form, or completed application that is required or permitted by this title to be delivered between a chief appraiser and a property owner or between a chief appraiser and a person designated by a property owner under Section 1.111(f) may be delivered in an electronic format if the chief appraiser and the property owner agree under this section.

   Text of subsec. (b), as amended by Acts 2003, 78th Leg., ch. 984, Sec. 1, effective January 1, 2005 (for counties with a population of more than 500,000) or January 1, 2006 (for counties with a population of 500,000 or less)

2. (b) An agreement between a chief appraiser and a property owner must:

   1. (1) be in writing;
   2. (2) be signed by the chief appraiser and the property owner; and

   3. (3) specify:

      1. (A) the medium of communication;
      2. (B) the type of communication covered; and

      3. (C) the means for protecting the security of a communication and the e-mail address of the property owner and for confirming delivery of the communication.

         Text of subsec. (b), as amended by Acts 2003, 78th Leg., ch. 1173, Sec. 1, effective January 1, 2005

3. (b) An agreement between a chief appraiser and a property owner must:

   1. (1) be in writing;
   2. (2) be signed by the chief appraiser and the property owner; and

   3. (3) specify:

      1. (A) the medium of communication;
      2. (B) the type of communication covered;
      3. (C) the means for protecting the security of a communication;
      4. (D) the means for confirming delivery of a communication; and
      5. (E) the electronic mail address of the property owner or person designated to represent the property owner under Section 1.111, as applicable.
4. (c) An agreement may address other matters.

5. (d) Unless otherwise provided by an agreement, the delivery of any information in an electronic format is effective on receipt by a chief appraiser, property owner, or person designated by a property owner.

   Text of subsec. (e) as added by Acts 2003, 78th Leg., ch. 984, Sec. 1, effective January 1, 2005 (for counties with a population of more than 500,000) or January 1, 2006 (for counties with a population of 500,000 or less)

6. (e) The comptroller by rule shall prescribe acceptable media, formats, content, and methods for the exchange of electronic information for notices required by Section 25.19 and may prescribe acceptable media, formats, and methods for the exchange of electronic information for other notices, renditions, and applications. In an agreement entered into under this section, the chief appraiser may select the medium, format, and method to be used in the appraisal district from those prescribed by the comptroller.

7. (e) The comptroller by rule:

   1. (1) shall prescribe acceptable media, formats, content, and methods for the electronic transmission of notices required by Section 25.19; and

   2. (2) may prescribe acceptable media, formats, content, and methods for the electronic transmission of other notices, renditions, and applications.

      Text of subsec. (f) as added by Acts 2003, 78th Leg., ch. 984, Sec. 1, effective January 1, 2005 or January 1, 2006

8. (f) Notwithstanding the provisions of Subsection (a), if a property owner having 25 or more accounts requests an agreement for delivery of the notice required by Section 25.19 in an electronic format, the chief appraiser shall enter into the agreement and shall deliver the notice in the electronic medium, format, and method prescribed by Subsection (e).
9. (f) In an agreement entered into under this section, a chief appraiser may select the medium, format, content, and method to be used by the appraisal district from among those prescribed by the comptroller under Subsection (e).
10. (g) Notwithstanding Subsection (a), if a property owner whose property is included in 25 or more accounts in the appraisal records of the appraisal district requests the chief appraiser to enter into an agreement for the delivery of the notice required by Section 25.19 in an electronic format, the chief appraiser must enter into an agreement under this section for that purpose and shall deliver the notice in accordance with an electronic medium, format, content, and method prescribed by the comptroller under Subsection (e).

Added by Acts 1999, 76th Leg., ch. 441, Sec. 2, eff. Sept. 1, 1999.

Amended by Acts 2003, 78th Leg., ch. 984, Sec. 1;

Acts 2003, 78th Leg., ch. 1173, Sec. 1, eff. Jan. 1, 2005.

Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.