DELIVERY OF NOTICE.
Tex. TAX Code § 1.07.
in effect(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 (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 (q), 11.45 (d), 23.44 (d), 23.46 (c) or (f), 23.54 (e), 23.541 (c), 23.55 (e), 23.551 (a), 23.57 (d), 23.76 (e), 23.79 (d), or 23.85 (d) must be sent by certified mail. A notice required by Section 25.23 (c) pertaining to property that was not on the appraisal roll in a prior year because it was omitted from the roll must be sent by certified mail.
Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843 ), Sec. 1, eff. January 1, 2012.
Acts 2013, 83rd Leg., R.S., Ch. 230 (H.B. 242 ), Sec. 1, eff. January 1, 2014.