34 Tex. Admin. Code § 9.4037 - Electronic Delivery of Communications between Tax Officials and Property Owners
(a) Electronic
Delivery of Communications. A communication that is required or permitted by
Tax Code, Title 1 (Property Tax Code) to be delivered between a tax official
and a property owner or a person designated by a property owner under Tax Code,
§
1.111(f)
shall be delivered electronically if the property owner or person designated by
the owner elects to exchange communications with the tax official
electronically under Tax Code, §
1.085.
(b) Media, Formats, Content and Methods. The
tax official shall implement a process for the receipt and delivery of
electronic communications with property owners or persons designated by
property owners using any electronic format, which may include the use of
electronic mail (email), Internet access, Instant Messaging (IM), Short Message
Service (SMS), and other paperless means of communication.
(c) Request for Electronic Delivery. A
property owner or person designated by a property owner under Tax Code, §
1.111(f)
must make the election by submitting the form prescribed by the comptroller to
the applicable tax official(s) in the county where the property is located. A
tax official must post on their website method(s) property owners can use to
submit the form. The election remains in effect until rescinded in writing by
the property owner or the person designated by the owner under Tax Code, §
1.111(f).
(d) Guidelines. The Comptroller of
Public Accounts will publish and periodically revise the Guidelines for
Electronic Communications. Current guidelines can be obtained from the
Comptroller of Public Accounts, Property Tax Assistance Division website at
https://comptroller.texas.gov/taxes/property-tax/rules/index.php.
Notes
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