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(a)The chief appraiser 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 take 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; and
(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).
(b)The chief appraiser 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
may determine the format and delivery of notice under this section,
as long as the format and delivery comply with Tax Code, §26.04(e-2)
and (e-3).
The agency certifies that legal counsel has reviewed
the adoption and found it to be a valid exercise of the agency's legal
authority.
Filed with the Office
of the Secretary of State on September 1, 2020
TRD-202003609 Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: September 21, 2020
Proposal publication date: July 31, 2020
For further information, please call: (512) 475-2220
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