Texas Tax Code - TAX § 1.07. Delivery of Notice
Current as of April 14, 2021 | Updated by FindLaw Staff
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(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 or the parties agree that the notice must be delivered as provided by Section 1.085or 1.086.
(b) The official or agency shall address the notice to the property owner, the person designated under Section 1.111(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.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 1.07. Delivery of Notice - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-1-07.html
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