Tex.
Tax Code Section 1.07
Delivery of Notice
(a)
An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, with postage prepaid, unless this section or another provision of this title requires or authorizes a different method of delivery.(b)
The official or agency shall address the notice to the property owner, the person designated under Section 1.111 (Representation of Property Owner)(f) to receive the notice for the property owner, if that section applies, or, if appropriate, the property owner’s agent at the agent’s address according to the most recent record in the possession of the official or agency. However, if a property owner files a written request with the appraisal district that notices be sent to a particular address, the official or agency shall send the notice to the address stated in the request.(c)
A notice permitted to be delivered by first-class mail by this section is presumed delivered when it is deposited in the mail. This presumption is rebuttable when evidence of failure to receive notice is provided.(d)
A notice required by Section 11.43 (Application for Exemption)(q), 11.45 (Action on Exemption Applications)(d), 23.44 (Action on Application)(d), 23.46 (Additional Taxation)(c) or (f), 23.54 (Application)(e), 23.541 (Late Application for Appraisal as Agricultural Land)(c), 23.55 (Change of Use of Land)(e), 23.551 (Additional Notice to Certain Landowners)(a), 23.57 (Action on Applications)(d), 23.76 (Change of Use of Land)(e), 23.79 (Action on Applications)(d), or 23.85 (Action on Application)(d) must be sent by certified mail.
Source:
Section 1.07 — Delivery of Notice, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.1.htm#1.07 (accessed Apr. 29, 2024).
