| (a) The chief appraiser and assessor collector for
each taxing unit participating in the appraisal district shall include
the following information in a notice of estimated taxes required
under Tax Code, §26.04(e-2):
(1) A statement directing the property owner to an
Internet website from which the owner may access information related
to the actions taken or proposed to be taken by each taxing unit in
which the property is located that may affect the taxes imposed on
the owner's property. The statement must include a heading that is
in bold, capital letters in type larger than that used in the other
provisions of the notice;
(2) A statement that the property owner may request
from the county assessor-collector for the county in which the property
is located, or if the county assessor-collector does not assess taxes
for the county, the person who assess taxes for the county under Tax
Code, §6.24(b), contact information for the assessor for each
taxing unit which the property is located who must provide the information
described in this subsection to the owner on request;
(3) The name, address, and telephone number of the
county assessor-collector for the county in which the property is
located or, if the county assessor-collector does not assess taxes
for the county, the person who assesses taxes for the county under
Tax Code, §6.24(b); and
(4) Instructions describing how a property owner may
register on the appraisal district's Internet website to have notifications
regarding updates to the property tax database delivered to the owner
by e-mail.
(b) The chief appraiser and assessor collector for
each taxing unit participating in the appraisal district may use the
comptroller prescribed model form applicable to this section or use
a different form that sets out the information listed in subsection
(a) of this section.
(c) The chief appraiser of each appraisal district
and the assessor collector for each taxing unit participating in the
appraisal district may determine the format, posting, and publication
of notice under this section, as long as the format, posting, and
publication comply with Tax Code, §26.04(e-2), (e-3), and (e-6).
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