The Comptroller of Public Accounts adopts new §9.4037, concerning use of electronic communications for transmittal of property tax information, without changes to the proposed text as published in the October 15, 2004, issue of the Texas Register (29 TexReg 9623).

The new section is adopted to implement Senate Bill 340 and Senate Bill 1833, 78th Legislature, 2003, effective January 1, 2005 for appraisal districts established for a county with a population of more than 500,000, and effective January 1, 2006 for appraisal districts established for a county with a population of 500,000 or less.

A comment from the Chief Appraiser of the Dallas Central Appraisal District (DCAD) was received concerning the effective date of the amendments to Tax Code, §1.085. The comptroller declined to make any changes in the rule since the effective dates are statutorily mandated. Notices of appraised value required by Tax Code, §25.19, that are affected by the rule must be delivered by May 15 or as soon thereafter as practicable, at which time the rule should be implemented by DCAD.

The Chief Appraiser of the Jefferson County Appraisal District submitted a comment concerning adding the provision of Tax Code, §313, on appraised value limitation for school districts. The comptroller declined to change the file layout for this limitation since this provision is not statutorily required by Tax Code, §25.19, and this rule provides the layout for only statutorily required and other necessary administration items.

This new section is adopted under Tax Code, §1.085(e), which requires the comptroller to adopt rules necessary for the use of electronic means for certain interactions between property owners and appraisal districts, taxing units, or other tax officials.

The new section implements Tax Code, §1.085(e).