1. (a) Except as provided by subsection (m) of this section, a property owner shall use comptroller form 50-162-1 to designate an agent for property tax matters. For the purposes of this section, the term "property owner" includes a person who claims a legal interest in the property.
2. (b) All appraisal districts shall prepare and make available copies of comptroller form 50-162-1 for taxpayers to use in designating agents for property tax matters.
3. (c) The appointment of an agent under subsection (a) of this section is not binding on an appraisal district until the designation form is filed with the district. Unless otherwise authorized as provided by Tax Code, §1.111(b), a person who is required to register as a property tax consultant under Occupations Code, Chapter 1152, may not sign form 50-162-1 or form 50-241-1 on behalf of a property owner. The property owner shall indicate the date the owner appoints the agent on the designation form. If the property owner files forms designating more than one agent to act in the same capacity for the same item of property, the form bearing the later date of appointment revokes the form bearing the earlier date, as of the date the form bearing the later date is filed. If a conflict arises concerning the representation of a property owner based on the owner's designation of an agent on form 50-162-1 and the agent's filing of form 50-163 for account updates, the written authorization provided by form 50-162-1 shall prevail. Nothing in this section is intended to conflict with Tax Code, §1.111(b). An appraisal district shall permit an agent who has been properly authorized to act on behalf of the property owner to represent the owner as provided by the authorization.
4. (d) 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 before the property owner or agent files written notice that the designation applies to that property.
5. (e) While the appraisal office may act on the basis of information provided from a variety of sources, including persons who verbally represent that they act on behalf of property owners, an appraisal district or appraisal review board should require that the form required by this section be filed with the appraisal district before taking any action that increases the property owner's tax liability on the basis of information provided by a person who claims to represent the property owner.
6. (f) 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 different agents to represent him in different capacities on a single item of property or on different aspects of a particular case.
7. (g) 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.

8. (h) A property owner is not required to file a written designation of agent for a person who:

   1. (1) acts as a courier for the property owner;
   2. (2) prepares documents in a clerical capacity for the property owner;
   3. (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;
   4. (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; or
   5. (5) is a mortgage lender who is authorized by a deed of trust executed by the property owner to pay taxes on the property, provided that the agency is only for the purpose of receiving tax bills from collection offices.
9. (i) 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.

10. (j) In this section, the term "agent" means a person authorized to perform one or more of the following activities on behalf of the property owner:

    1. (1) receive confidential information available to the person designating the agent, subject to the provisions of subsection (k) of this section;
    2. (2) negotiate or resolve any disputed tax matters;
    3. (3) receive notices, tax statements, appraisal review board orders, and other communications from appraisal districts, appraisal review boards, and tax offices;
    4. (4) file notices of protest;
    5. (5) present protests before the appraisal review board; or
    6. (6) other action required or permitted of a property owner before the appraisal district, appraisal review board, or tax office.
11. (k) An agent designated by a property owner or person who claims an interest in a property may not have access to renditions, agricultural use (1) - (d) applications, or confidential sales information filed with or provided to the appraisal office by a person who has a competing claim of an interest in the property and has not designated the agent as his representative.
12. (l) An agent designated to represent a property owner as required by this section, shall use form 50-163 to provide the appraisal district with information concerning changes, additions, or deletions in the items of properties for which the agent is designated to represent the owner.
13. (m) A property owner shall use form 50-241-1 to designate an agent for property tax matters related to the owner's single-family residence. All appraisal districts shall prepare and make available to the public copies of comptroller form 50-241-1.
14. (n) Forms 50-162, 50-241-1, and 50-163 are adopted by reference. Copies of the forms may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999.

Source Note:The provisions of this §9.3044 adopted to be effective May 18, 1988, 13 TexReg 2165; amended to be effective February 3, 1989, 14 TexReg 454; amended to be effective January 29, 1990, 15 TexReg 263; amended to be effective June 22, 1990, 15 TexReg 3350; transferred effective November 26, 1991, as published in the Texas Register September 18, 1992, 17 TexReg 6481; amended to be effective March 24, 1994, 19 TexReg 1831; amended to be effective October 31, 2006, 31 TexReg 8844; amended to be effective February 24, 2008, 33 TexReg 1603.