Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 190.0017

190.0017 Application. If an application is filed by an agent, the agent must have authority to sign the application and must include with the application a written authorization that complies with Property Tax Rule 305(a)(1). If these conditions are not met, the application is invalid. An application that is filed on behalf of an applicant without a valid authorization may be rejected by the clerk. As a result, an applicant or applicant's agent must be notified that an application is invalid and given an opportunity to correct any errors or omissions. Because Rule 305(a) specifically requires that the authorization be in writing, amendments and/or corrections required to satisfy Rule 305(a) must also be submitted in writing. However, an original signed authorization is only required if requested by the appeals board. If an agent does not have written authorization, retroactive authorizations are not permitted. Agent authorizations may not be used to authorize an agent to act on behalf of an applicant prior to the time the authorization became effective. C 3/11/2015.