SECTION 1.111

HB 1533 amends this section to remove the requirement that a designation of agent form sent electronically contain the internet protocol address of the computer the person used to complete the form.

Effective Sept. 1, 2025.

 

SECTION 5.041

HB 1533 adds subsection (e-4) to require that if the comptroller contacts with a service provider to assist with the appraisal review board (ARB) training courses at least one trainer of the course be a taxpayer representative. A taxpayer representative must be an individual who resides in the state, is licensed to practice law in the state, has practiced law in the state for at least five years, and has knowledge of and experience in property tax law. The taxpayer representative cannot have represented an appraisal district, ARB or taxing unit in any capacity, served as an officer or employee of an appraisal district, or served as an ARB member.

Effective Sept. 1, 2025, and applies only to a training course provided on or after Jan. 1, 2026.

SECTION 41A.10

SB 850 amends subsection (a) to require a collector to issue a refund based on a final determination of an appeal under binding arbitration within 60 days of the determination. A collector that fails to issue the refund within this time frame is required to include interest at an annual rate of 12 percent.

SECTION 41A.10

SB 850 amends subsection (a) to require a collector to issue a refund based on a final determination of an appeal under binding arbitration within 60 days of the determination. A collector that fails to issue the refund within this time frame is required to include interest at an annual rate of 12 percent.