H.B. No. 843

	AN ACT
	relating to the use of electronic means for the delivery of ad
	valorem tax bills to certain property owners and agents.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 1.07(a), Tax Code, is amended to read as
	follows:
	(a)  An official or agency required by this title to deliver
	a notice to a property owner may deliver the notice by regular
	first-class mail, with postage prepaid, unless this section or
	another provision of this title requires or authorizes a different
	method of delivery or the parties agree that the notice must be
	delivered as provided by Section 1.085.
	SECTION 2.  Section 31.01, Tax Code, is amended by amending
	Subsections (a), (g), (i-1), and (j) and adding Subsections (k) and
	(l) to read as follows:
	(a)  Except as provided by Subsections (f), [and] (i-1), and
	(k), the assessor for each taxing unit shall prepare and mail a tax
	bill to each person in whose name the property is listed on the tax
	roll and to the person's authorized agent.  The assessor shall mail
	tax bills by October 1 or as soon thereafter as practicable.  The
	assessor shall mail to the state agency or institution the tax bill
	for any taxable property owned by the agency or institution.  The
	agency or institution shall pay the taxes from funds appropriated
	for payment of the taxes or, if there are none, from funds
	appropriated for the administration of the agency or
	institution.  The exterior of the tax bill must show the return
	address of the taxing unit.  If the assessor wants the United
	States Postal Service to return the tax bill if it is not
	deliverable as addressed, the exterior of the tax bill may contain,
	in all capital letters, the words "RETURN SERVICE REQUESTED," or
	another appropriate statement directing the United States Postal
	Service to return the tax bill if it is not deliverable as
	addressed.
	(g)  Except as provided by Subsection (f) [of this section],
	failure to send or receive the tax bill required by this section,
	including a tax bill that has been requested to be sent by
	electronic means under Subsection (k), does not affect the validity
	of the tax, penalty, or interest, the due date, the existence of a
	tax lien, or any procedure instituted to collect a tax.
	(i-1)  If an assessor mails a tax bill under Subsection (a)
	or delivers a tax bill by electronic means under Subsection (k) to a
	mortgagee of a property, the assessor is not required to mail or
	deliver by electronic means a copy of the bill to any mortgagor
	under the mortgage or to the mortgagor's authorized agent.
	(j)  If a tax bill is mailed under Subsection (a) or
	delivered by electronic means under Subsection (k) [of this
	section] to a mortgagee of a property, the mortgagee shall mail a
	copy of the bill to the owner of the property not more than 30 days
	following the mortgagee's receipt of the bill.
	(k)  The assessor for a taxing unit shall deliver a tax bill
	as required by this section by electronic means if on or before
	September 15 the individual or entity entitled to receive a tax bill
	under this section and the assessor enter into an agreement for
	delivery of a tax bill by electronic means. An assessor who delivers
	a tax bill electronically under this subsection is not required to
	mail the same bill under Subsection (a).  An agreement entered into
	under this subsection:
	(1)  must:
	(A)  be in writing or in an electronic format;
	(B)  be signed by the assessor and the individual
	or entity entitled to receive the tax bill under this section;
	(C)  be in a format acceptable to the assessor;
	(D)  specify the electronic means by which the tax
	bill is to be delivered; and
	(E)  specify the e-mail address to which the tax
	bill is to be delivered; and
	(2)  remains in effect for all subsequent tax bills
	until revoked by an authorized individual in a written revocation
	filed with the assessor.
	(l)  The comptroller may:
	(1)  prescribe acceptable media, formats, content, and
	methods for the delivery of tax bills by electronic means under
	Subsection (k); and
	(2)  provide a model form agreement.
	SECTION 3.  This Act takes effect January 1, 2012.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 843 was passed by the House on March
	30, 2011, by the following vote:  Yeas 146, Nays 0, 1 present, not
	voting; and that the House concurred in Senate amendments to H.B.
	No. 843 on May 16, 2011, by the following vote:  Yeas 137, Nays 0, 2
	present, not voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 843 was passed by the Senate, with
	amendments, on May 10, 2011, by the following vote:  Yeas 31, Nays
	0.
	______________________________
	Secretary of the Senate
	APPROVED: __________________
	Date
	__________________
	Governor