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Property Tax Fiduciary 1.11

Section 1.11 Communications to Fiduciary

Some property owners elect to have an agent (tax consultant) handle property tax renditions, appeals and payment of property taxes. In this situation, it is more convenient for both the property owner and the property tax consultant if communication (such as notices of assessed value and property tax hearing notices) and property tax bills are send directly to the tax consultant. Sending communications directly to the tax consultant reduces the work for the property owner. It also reduces the possibility of the mail being handled inaccurately (by the post office and owner) and of untimely action.

Requests to send communications to the tax consultant must be made in writing and remain in effect until a written revocation is filed by the owner.

Sec. 1.11. Communications to Fiduciary.

(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).

These codes affect property owners across the state, in both larger and smaller cities including:

  • Murphy
  • Lake Dallas
  • League City
  • Haltom City
  • Seagoville
  • Freeport
  • Highland Village
  • Cedar Hill
  • Balcones Heights
  • Grand Prairie
  • Juliff
  • Plano
  • Windcrest
  • Otey
  • Allen
  • Universal City
  • Duke
  • Ovilla
  • Lake Worth
  • Simonton

The Texas Property Tax Code applies to all property types in Texas including:

  • Warehouse
  • Strip shopping center
  • Bowling alley
  • Funeral home
  • Used car lot
  • Hospital
  • Fast food restaurant
  • Car wash facility
  • Movie theatre
  • School

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