(a) In this section:
(1) “Communication” means a notice, rendition, application form, completed application, report, filing, statement, appraisal review board order, bill, or other item of information required or permitted to be delivered under a provision of this title.
(2) “Tax official” means:
(A) a chief appraiser, an appraisal district, an appraisal review board, an assessor, a collector, or a taxing unit; or
(B) a person designated by a person listed in Paragraph (A) to perform a function on behalf of that person.
(a-1) Notwithstanding any other provision in this title, a communication that is required or permitted by this title to be delivered between a tax official and a property owner or a person designated by a property owner under § 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 Subsection (a-2) of this section.

(a-2) A tax official shall:
(1) establish a procedure that allows a property owner or a person designated by a property owner under § 1.111(f) to make the election described by Subsection (a-1) of this section; and
(2) for electronic communications between the official and a property owner or the person designated by the owner who elects under Subsection (a-1) to exchange communications with the official electronically, specify:
(A) the manner in which communications will be exchanged; and
(B) the method that will be used to confirm the delivery of communications.
(a-3) An election described by Subsection (a-1) of this section by a property owner or a person designated by a property owner under § 1.111(f) must be made in writing on a form prescribed by the comptroller for that purpose and remains in effect until rescinded in writing by the property owner or person designated by the owner.
(a-4) A tax official may not charge a fee to accept a communication delivered electronically to the official.
(a-5) A tax official may require a property owner or a person designated by a property owner under § 1.111(f) who elects to exchange communications electronically to provide:
(1) an e-mail address; and
(2) other information necessary for the exchange of communications.
(a-6) A tax official shall prominently display the information necessary for proper electronic delivery of communications to the official:
(1) on the official’s Internet website, if applicable; and
(2) if the official is a chief appraiser, in any notice of appraised value delivered by the official under § 25.19.
(b) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(c) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(d) The electronic delivery of any communication by a tax official to a property owner or a person designated by a property owner under § 1.111(f) is effective on delivery by the tax official.
(d-1) The electronic delivery of a communication by a property owner or a person designated by a property owner under § 1.111(f) to a tax official is timely if the communication is:
(1) addressed to the correct delivery portal or electronic delivery system; and
(2) received by the tax official’s server on or before the date on which the communication is due.
(e) The comptroller by rule shall prescribe acceptable media, formats, content, and methods for the electronic delivery of communications under this section and adopt guidelines for the implementation of this section by tax officials.
(f) A tax official may select the medium, format, content, and method to be used by the tax official and a property owner or a person designated by a property owner under § 1.111(f) to exchange communications electronically from among those prescribed by the comptroller under Subsection (e).
(g) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(h) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(i) A property owner or a person designated by the property owner under § 1.111(f) who elects to exchange communications electronically with a tax official under this section and who has not rescinded the election shall notify the tax official of a change in the e-mail address provided by the property owner or person designated by the owner before the first April 1 that occurs following the change. If notification is not received by the tax official before that date, until notification is received, any communications delivered electronically to the property owner or person designated by the owner are considered to be timely delivered.
(j) An electronic signature that is included in any communication delivered electronically under this section is considered to be a digital signature for purposes of § 2054.060, Government Code, and that section applies to the electronic signature.
(k) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(l) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(m) Repealed by Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 9(1), eff. January 1, 2024.
(n) A tax official shall acknowledge the receipt of a communication delivered electronically to the official by a property owner or a person designated by the property owner under § 1.111(f).