(a) On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other communications relating to the owner's property or taxes to the owner's fiduciary.
(b) To be effective, a request made under this section must be filed with the appraisal district. A request remains in effect until revoked by a written revocation filed with the appraisal district by the owner.
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, § 4, eff. Jan. 1, 1982. Amended by Acts 2005, 79th Leg., ch. 1126, § 2, eff. Sept. 1, 2005.
Cross References:
Model form for designation of agent, see Rule Sec. 9.3044.
Notes:
Where a fiduciary has been appointed by a taxpayer under 1.11 notices and tax bills need to be sent to the fiduciary. Aldine ISD v. Ogg, 122 S.W. 3d 257 (Tex. App. -Houston 2003, no pet.).
Where taxpayer did not check box on appointment of agent form authorizing the sending of notices to the agent, the appraisal review board was required to deliver any notices to the property owner. Mailing a notice without authorization did not trigger the 15- and 45-day appeal time periods. First Union Real Estate Investments v. Taylor CAD, 758 S.W.2d 380 (Tex. App.-Eastland 1988, writ denied).
If an employee of the property owner, but not the appointed fiduciary, receives the appraisal review board order and signs for the receipt of the notice as the property owner's agent, the notice is presumed delivered. Personal, in-hand delivery to the appointed fiduciary is not necessary. MCI Telecommunications Corp. v. Tarrant Appraisal District, 723 S.W.2d 350 (Tex. App.-Fort Worth 1987, no writ).
