Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3044 - Appointment of Agents for Property Tax Matters

Current through Reg. 49, No. 28; July 12, 2024
(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.