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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure by which the assessor for a taxing unit is |
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required to provide certain ad valorem tax-related information to a |
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property owner or the owner's agent. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.01, Tax Code, is amended by adding |
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Subsection (c-3) to read as follows: |
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(c-3) The assessor for a taxing unit that maintains an |
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Internet website may post on the website of the taxing unit the |
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information required by Subsections (c)(11) and (12) and (c-1) to |
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be included in a tax bill or separate statement instead of including |
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the information in the tax bill or statement. If the information is |
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not included in the tax bill or separate statement, the assessor |
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must include in the tax bill or statement the address of the taxing |
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unit's Internet website where the information may be viewed. On |
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written request of a property owner or an authorized agent of a |
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property owner, an assessor for a taxing unit who posts information |
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described by this subsection on the taxing unit's Internet website |
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must deliver the information as it relates to the owner's property |
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by mail to the owner or agent. |
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SECTION 2. The change in law made by this Act applies only |
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to a tax bill mailed on or after the effective date of this Act. A |
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tax bill mailed before the effective date of this Act is governed by |
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the law in effect immediately before that date, and that law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2015. |