(a) Electronic Delivery of Communications. A communication
that is required or permitted by Tax Code, Title 1 (Property Tax Code)
to be delivered between a tax official and a property owner or a person
designated by a property owner under Tax Code, §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 Tax Code, §1.085.
(b) Media, Formats, Content and Methods. The tax official
shall implement a process for the receipt and delivery of electronic
communications with property owners or persons designated by property
owners using any electronic format, which may include the use of electronic
mail (email), Internet access, Instant Messaging (IM), Short Message
Service (SMS), and other paperless means of communication.
(c) Request for Electronic Delivery. A property owner
or person designated by a property owner under Tax Code, §1.111(f)
must make the election by submitting the form prescribed by the comptroller
to the applicable tax official(s) in the county where the property
is located. A tax official must post on their website method(s) property
owners can use to submit the form. The election remains in effect
until rescinded in writing by the property owner or the person designated
by the owner under Tax Code, §1.111(f).
(d) Guidelines. The Comptroller of Public Accounts
will publish and periodically revise the Guidelines for Electronic
Communications. Current guidelines can be obtained from the Comptroller
of Public Accounts, Property Tax Assistance Division website at https://comptroller.texas.gov/taxes/property-tax/rules/index.php.
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